Cost Analysis

Managerial and Cost Accounting

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( 51 )
36 pages
Sprache:
 English
This book is the ninth of fifteen books which introduces the basic principles of accounting.
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Über den Autor

Larry Walther, Ph.D., CPA, CMA, is the EY Professor of Accounting and Senior Associate Dean of the Jon M. Huntsman School of Business at Utah State University. Dr. Walther has authored numerous books and articles on accounting, and he has served as director and/or consultant to a number of public and...

Chris Skousen, Ph.D. is a Professor and Head of the School of Accountancy at Utah State University. He obtained his Ph.D. at Oklahoma State University and earned MBA and BA degrees from Utah State University. Dr. Skousen gained public accounting auditing experience with KPMG in their Portland, Oregon off...
Description
Content

This book is the ninth of fifteen books which introduces the basic principles of accounting. In this book you will learn about cost analysis. Cost volume profit analysis and business scalability are discussed in the book. Key topics center around cost behavior, variable cost, fixed cost, mixed costs, cost behavior analysis, break-even and target income calculations, contribution margin, sensitivity analysis, and analysis with multiple products.

  1. Cost Behavior
    1. The Nature of Costs
    2. Variable Costs
    3. Fixed Costs
    4. Business Implications of the Fixed Cost Structure
    5. Economies of Sale
    6. Dialing in Your Business Model
  2. Cost Behavior Analysis
    1. Mixed Costs
    2. High-Low Method
    3. Method of Least Squares
    4. Recap
  3. Break-Even and Target Income
    1. Contribution Margin
    2. Contribution Margin: Aggregated, per Unit, or Ratio?
    3. Graphic Presentation
    4. Break-Even Calculations
    5. Target Income Calculations
    6. Critical Thinking About CVP
  4. Sensitivity Analysis
    1. Changing Fixed Costs
    2. Changing Variable Costs
    3. Blended Cost Shifts
    4. Per Unit Revenue Shifts
    5. Margin Beware
    6. Margin Mathematics
  5. CVP for Multiple Products
    1. Multiple Products, Selling Costs, and Margin Management
  6. Assumptions of CVP