CHAPTER 9 INVENTORY COSTING AND CAPACITY ANALYSIS 9-2 The term direct costing is a misnomer for variable costing for two reasons: a. Variable costing does not include all direct costs as inventoriable costs. Only variable direct manufacturing costs are in
Risk and Rates of Return
Learning Objectives
Chapter 8
After reading this chapter, students should be able to:
Define risk and calculate the expected rate of return, standard deviation, and coefficient of variation for
a probability distribution.
Speci
CHAPTER 12 PRICING DECISIONS AND COST MANAGEMENT 12-1 The three major influences on pricing decisions are 1. Customers 2. Competitors 3. Costs 12-2 Not necessarily. For a one-time-only special order, the relevant costs are only those costs that will chang
6/17/2010
Chapter 6 Interest Rates
Cost of Money and Interest Rate Levels Determinants of Interest Rates The Term Structure and Yield Curves Using Yield Curve to Estimate Future Interest Rates
6-1
What four factors affect the level of interest rates?
Prod
CHAPTER 10 DETERMINING HOW COSTS BEHAVE 10-1 1. 2. The two assumptions are Variations in the level of a single activity (the cost driver) explain the variations in the related total costs. Cost behavior is approximated by a linear cost function within the
CHAPTER 9 INVENTORY COSTING AND CAPACITY ANALYSIS 9-2 The term direct costing is a misnomer for variable costing for two reasons: a. Variable costing does not include all direct costs as inventoriable costs. Only variable direct manufacturing costs are in