Utilization of a Constrained Resource
Banner Company produces three products: A, B, and C. The selling price, variable costs
and contribution margin for one unit of each product follow:
Managerial vs. Financial
Who is the decision maker?
Where does decision maker obtain
What types of reports are prepared by
What is the role of GAAP?
What Is CVP Analysis
Predicting the effect on profit if:
1. There is a change in sales prices.
2. There is a change in sales volume.
3. There is a change in unit variable cost.
4. There is a change in fixed cost.
Activity Based Costing
Three Basic Cost Systems
Three costing systems
In each of these systems DM and DL cost
are traced to products in essentially the
same manner, though the recor