VARIABLE COSTING Learning Objectives 1. Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing. 2. Prepare an income statement under absorption costing. 3. Prepare an income statement under variable costing. 4. Reconcile reported income under absorption and variable costing. 5. Explain the implications of absorption and variable costing for cost-volume-profit analysis. 6. Evaluate absorption and variable costing. 7
Premium Variable cost Inventory
Coke vs. Pepsi As we all know‚ Coca-Cola and Pepsi have been rivals for centuries. While most people have their own preference on which cola they prefer‚ they have no idea what makes these two cola brands so similar yet so different. While both are similar in color and taste‚ the biggest difference between these two brands are their sugar level. Coca-Cola‚ the dominant coke brand‚ contains less sugar compared to that of Pepsi’s. Furthermore‚ these two world renowned colas are said to help regain
Premium Coca-Cola Cola Pepsi
policies‚ they have already entered products close to those already available in India such as carbonated waters and fruit drinks. For promotional activities‚ Pepsi has a sponsorship at Navrati‚ a TV campaign using sports and celebrities while Coca-Cola has events and lifestyle focus such as vacations giveaways. For pricing policies‚ Pepsi uses an aggressive pricing policy to get immediate market share from Indian competitors while Coca-Cola have huge reductions up to 15-25%. For distribution arrangements
Premium Marketing Coca-Cola Carbonation
Airline Operating Costs By Peter Horder‚ Senior Vice President SH&E Ltd Prepared for: MANAGING AIRCRAFT MAINTENANCE COSTS Conference Brussels‚ 22 January 2003 Agenda Introduction Current Airline Environment Airline Cost Elements Indirect and Direct Operating Costs Overhead Cost Control Balance Sheet Effects Reference Sources Conclusions 1 Introduction Current airline environment Safety considerations and costs – Security restrictions – Insurance implications Cost reduction
Premium Costs Trigraph
c. COLA WAR : THE CONCEPT d. RESEARCH PAPERS USED AS SECONDARY MATERIAL i. Coke Vs Pepsi fighting for foreign markets ii. Comparison between Coke and Pepsi iii. Brand Analysis : PepsiCo iv. Brand Analysis : Coca-Cola v. History of Coca-Cola : The best soda vi. Coke Vs Pepsi vii. Comparison between Coke and Pepsi viii. The rivalry of various fronts ix. Market share x. Indian scenario
Premium Coca-Cola
Compare and Contrast I have decided to compare and contrast the Coke a Cola and Pepsi Cola websites. I found that these two companies have been fighting to bring customers to their side since the birth of the two companies. If you ask anyone who drinks soda‚ they have a favorite‚ wether it being Coke or Pepsi. A major factor in getting a customer to buy your product is marketing. If a company appears to the public as an inviting company‚ people will flock to them. This is especially important in
Premium Coca-Cola Pepsi Britney Spears
Variable costing and absorption costing are the two most commonly used methods of inventory costing for manufacturing companies. The inventory method of variable costing takes place when total direct and indirect variable manufacturing costs are included within inventoriable costs. Fixed manufacturing costs however‚ are considered costs of the period under variable costing. The next method of inventory costing‚ absorption costing‚ includes all variable manufacturing costs as well as fixed manufacturing
Premium Variable cost Costs
In order to discuss the success of the Pepsi Refresh Project‚ we must first discuss the target demographic and the goal of the campaign. The target demographic of the project was the “Millennial” consumers between the ages of 17 and 27. The psychographic target was proactive individuals who displayed initiative and a genuine interest for improving their local communities. It was an age group of people who had just experienced the financial crisis of 2008 and yet still had hope and a need for change
Premium Demographics Generation Y Generation X
Services Costing Solution Value Driver: Helps in identifying correct adoption of costing method which facilitates a transparent cost chargeback to Business Units (recipient of shared services) with granular insight of the cost constituents. Introduction: In today’s highly cost conscious environment‚ enterprise wide cost savings can be achieved by consolidating common work and infrastructure by using Shared Services units. But Business units often complain that Shared Services end up costing more
Premium Costs Cost Economics
PepsiCo Inc.‚ profitability ratios | | | Dec 29‚ 2012 | Dec 31‚ 2011 | Dec 25‚ 2010 | Dec 26‚ 2009 | Dec 27‚ 2008 | Return on Sales | | Gross profit margin | 52.22% | 52.49% | 54.05% | 53.51% | 52.95% | Operating profit margin | 13.91% | 14.48% | 14.41% | 18.61% | 16.09% | Net profit margin | 9.43% | 9.69% | 10.93% | 13.75% | 11.89% | Return on Investment | | | | | | Return on equity (ROE) | 27.71% | 31.29% | 29.86% | 35.38% | 42.47% | Return on assets (ROA) | 8.28%
Premium Pepsi