"How variable cost ignores increasing importance of fixed cost in modern manufacturing" Essays and Research Papers

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    Costs and Earned Value

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    earned value‚ AC is the actual cost‚ and BAC is the budget at completion. PV ¼ $ 23‚000 EV ¼ $ 20‚000 AC ¼ $ 25‚000 BAC ¼ $ 120‚000 a. What is the cost variance‚ schedule variance‚ cost performance index (CPI)‚ and schedule performance index (SPI) for the project? Cost Variance = EV-AC = $20‚000 - $25‚000 = -$5‚000 Schedule Variance = EV-PV = $20‚000 - $25‚000 = -$3‚000 CPI = EV/AC = $20‚000/$25‚000 = 80% SPI = EV/PV = $20‚000/$25‚000 = 87% b. How is the project doing? Is it ahead

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    Cost-Oriented Pricing

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    Identify two cost oriented approach and provide hypothetical examples for each? Cost oriented approach is when a company sets a price of a product that covers marketing and production cost. An example would be an apples iphone. It cost about $200 to make and they sell a brand new one without an contract for $800. So I am guessing the rest of the money is used to cover production‚ marketing and make a profit. Also Dr. Dre beats are made in china and are priced at $300 but cost $80 to make. So same

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    Costs and Correct Answer

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    output level Q total variable cost is:Answer Selected Answer: 0BEQ. Correct Answer: 0BEQ. Question 11 1 out of 1 points Answer the question on the basis of the following cost data:Refer to the above data. The total variable cost of producing 5 units is:Answer Selected Answer: $37. Correct Answer: $37. Question 12 1 out of 1 points Answer the question on the basis of the following cost data:Refer to the above data. The average total cost of producing 3 units

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    Cost and Revenue Function

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    Algebra I Cost-Revenue Business Project This project is designed for you to demonstrate your understanding of systems of linear equations. Before starting‚ read the entire project outline and requirements. During this project you are to do the following: 1) Pair up with a partner and create a business that sells one commodity of your choice (points for creativity). 2) Create a Market Research Survey that will be used to survey 50 students to help you discover what potential customers are looking

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    Overhead Cost Accounting

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    OVERHEAD COSTS ACCOUNTING Overheads are indirect costs which can not directly be traced to cost units. The task of the cost accountant is to charge these overhead costs to cost units/products. There are two approaches of charging overhead costs to cost units Viz i. Traditional/conventional absorption costing method and‚ ii. Activity Based Costing (ABC) Classification of overheads Overheads can be classified as production or non production overheads. Production overheads are those incurred

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    Marketing Cost Analysis

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    Marketing cost analysis Business firms use several tools and techniques for marketing control. The important ones among them are listed above. 1. Marketing audit 2. Market share analysis 3. Marketing cost analysis 4. Credit control 5. Budgetary control 6. Ratio analysis 7. Contribution margin analysis 8. Marketing Information inputs and warning signals 9. MBO management by objectives Marketing cost analysis is another important tool of marketing control. In recent years‚ business firms all

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    make decision and it is the main reason to run a project. But how we can gain profit by running project? A proper planning is always help to reduce the risk on running project. There are a lot of tools or methods offer by project management‚ cost planning and control is a very important tool for project management. A good cost planning is because it can help on forecasting the expenses that need to spend for the project. And cost control will minimize the wastage during execution of project

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    Target Cost Management

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    Article Review: Target Cost Management An article by Louise Ross puts target costing in effect with agricultural and the farming industry‚ explaining how this system may already be partially in use. Louise Ross provides evidence of the advantages and disadvantages of target costing within the food supply chain. According to Ross‚ participants in the food supply chain were already using some form of target cost management‚ but the system was not formalized into specific aspects. Ross (2008)

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    Q. Give an Overview of Cost Classification and Material Management: Ans: Cost Classification: ( Introduction: In this assignment I will be discussing how costs incurred in any organization may be classified in a number of different ways for a number of different purposes. I will also be looking to find companies that use a variety of different costing techniques and methods. I will also be discussing the comparisons between marginal and absorption costing and how the concept of activity based costing

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    Explainthe relationship between the average cost and marginal cost curve? Answer: We usually assume that the Average Cost curve is U shaped The MC curve will intercept the AC curves at its minimum point. When AC is decreasing‚ MC lies below AC - because when MC is below AC‚ producing an extra unit of output will pull down average cots When AC is increasing‚ MC lies above AC - because when MC is above AC‚ producing an extra unit of output will raise average costs Therefore MC will intercept the AC curve

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