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Contents
Focus on Decision Making Part One 1 Managerial Accounting the Business Organization | 2 |
Introduction to Cost Behavior and CostVolume Relationships | 40 |
Measurement of Cost Behavior | 84 |
Copyright | |
14 other sections not shown
Common terms and phrases
ABC system accounting system activity-based costing activity-based management actual additional analysis annual assets Assume average break-even point company's Compute contribution margin conversion costs cost behavior cost driver cost function cost objective costing system customers CVP analysis decision department costs depreciation direct labor Direct materials Division dollars effects employees equipment evaluate example Exhibit expected Explain factory overhead fixed costs fixed expenses flexible budget gross margin identify income statement income taxes increase inventory investment machine hours management accounting manufacturing costs master budget measures method million month operating income opportunity cost organization output patient-days performance planning predicted present value product costs profit purchase regression analysis Required revenue salaries Schedule selling and administrative selling price sold Suppose target costing tion total cost transfer price unit costs value chain variable costs variable expenses variances volume