Kapitel 5

<p>5,000.00 € (A)</p> Signup and view all the answers

<p>7,000.00 € (D)</p> Signup and view all the answers

<p>Rectify the applicable rate for future periods. (B)</p> Signup and view all the answers

<p>The differences will be absorbed directly by the current period's result. (B)</p> Signup and view all the answers

<p>Re-calculate margins or production costs as necessary. (B)</p> Signup and view all the answers

<p>The length of the manufacturing cycle. (C)</p> Signup and view all the answers

<p>Re-calculate the margins. (C)</p> Signup and view all the answers

<p>Anglo-Saxon and Central European (B)</p> Signup and view all the answers

<p>Adjusting the model to types of production organizations (D)</p> Signup and view all the answers

<p>Based on the process of cost accumulation (A)</p> Signup and view all the answers

<p>The nature of production, whether continuous or discontinuous (C)</p> Signup and view all the answers

<p>Utilization of cost structure alternatives (D)</p> Signup and view all the answers

<p>Including all fixed and variable costs associated with production (B)</p> Signup and view all the answers

<p>Analysis of the differences between cost allocation methods (C)</p> Signup and view all the answers

<p>Variables affecting cost accumulation methods (A)</p> Signup and view all the answers

<p>0,30 €/labor cost (B)</p> Signup and view all the answers

<p>0,05 €/labor cost (D)</p> Signup and view all the answers

<p>5.700,00€ (C)</p> Signup and view all the answers

<p>4.650,00€ (D)</p> Signup and view all the answers

<p>350.00 € (D)</p> Signup and view all the answers

<p>Automotive manufacturing (D)</p> Signup and view all the answers

<p>Identical characteristics of units produced (C)</p> Signup and view all the answers

<p>Phase division of the production process (A)</p> Signup and view all the answers

<p>It addresses production processes with similar but not identical products. (D)</p> Signup and view all the answers

<p>They are allocated to each lot of products. (A)</p> Signup and view all the answers

<p>Textile and clothing manufacturing. (A)</p> Signup and view all the answers

<p>The sequential operations performed during production. (C)</p> Signup and view all the answers

<p>Combining elements of individualized and mass production. (D)</p> Signup and view all the answers

<p>Products in a lot receive uniform treatment and productive effort. (C)</p> Signup and view all the answers

<p>Products share similarities while undergoing varied operations. (D)</p> Signup and view all the answers

<p>Each product is produced to meet individual customer orders. (A)</p> Signup and view all the answers

<p>The resources allocated by division to each lot (B)</p> Signup and view all the answers

<p>The activities that consume inputs (D)</p> Signup and view all the answers

<p>Activities consume resources, which in turn generate costs. (A)</p> Signup and view all the answers

<p>Products consume activities necessary for their manufacture. (C)</p> Signup and view all the answers

<p>Through a distribution table that considers the operations performed (D)</p> Signup and view all the answers

<p>It ignores production volume as a cost factor. (B)</p> Signup and view all the answers

<p>The monetary terms of resources consumed by the activities (A)</p> Signup and view all the answers

<p>Activities are the primary drivers of costs, not the products. (A)</p> Signup and view all the answers

Cost systems that are focused on adapting to different production organization structures in companies.

Cost systems that prioritize capturing and calculating the cost structure based on specific production methods.

A production system that involves a continuous flow of products without interruptions.

A production system where products are manufactured in batches with clear start and end points.

The particular features that characterize a specific production process.

The analysis of cost accumulation methods based on the specific aspects of the production process.

The specific characteristics of the production process that influence the choice of cost systems.

The main factor differentiating between continuous and discontinuous production, affecting cost system selection.

When the difference between the actual and predetermined Indirect Cost Per Unit (ICP) is small and doesn't significantly impact the overall cost, it's simply absorbed by the result of the current period.

When the difference between the actual and predetermined Indirect Cost Per Unit (ICP) is large, it needs further investigation to determine the cause and take corrective actions.

If a significant ICP difference is caused by a temporary event that doesn't happen often, the company recalculates margins and adjusts the cost of production.

If a significant ICP difference is caused by a permanent factor, the company recalculates margins, adjusts the cost of production, and updates the Indirect Cost Per Unit (ICP) for future periods.

A cost system used for manufacturing orders in which businesses carefully track and analyze costs based on actual usage and compare it to predetermined rates.

The additional cost incurred for every euro spent on direct labor, calculated as a percentage of direct labor cost.

The actual indirect costs incurred during production.

The estimated indirect costs based on a predetermined rate applied to a cost driver (like direct labor cost).

The difference between Actual Indirect Costs and the Indirect Costs determined by the predetermined rate.

The financial gain or loss for each production order, calculated by subtracting total production costs from the total revenue generated by the order.

The cost incurred for each unit of labor used in production, calculated as the ratio of actual input cost (ICP) to actual labor cost.

The predetermined cost per unit of labor used in production, often set at a standard rate.

The difference between the real rate and the default rate, indicating the deviation in labor costs.

Model that categorizes costs based on the specific processes or departments involved in production, suitable for continuous production lines where each stage contributes to the final product.

The initial margin calculated as the difference between sales income and production costs.

The final margin calculated by subtracting the deviation in input cost (ICP) from the initial margin.

The overall financial result calculated by subtracting general indirect costs from the total margin, indicating whether the company is profitable or not.

A method of allocating costs to products based on their consumption of activities, rather than direct inputs.

The traditional cost allocation model based on a direct relationship between products and the inputs they consume.

A method of calculating the cost of a product by adding the cost of direct materials to the cost of conversion operations (labor and indirect costs).

The costs associated with transforming raw materials into finished products. It includes labor and indirect costs.

The activities that consume resources in a production process.

The direct relationship between cost factors (materials, labor) and activities.

The direct relationship between activities and the products they contribute to.

The key idea of ABC that focuses on the relationship between cost factors, activities, and products.

A costing method that applies to production processes that fall between individualized production orders and mass production, where products are similar but not identical due to variations in specific operations they undergo.

This model treats all units within a production lot as receiving the same processing, regardless of specific product characteristics.

Production processes are broken down into sequential operations, each involving repetitive actions regardless of the specific products being manufactured.

Direct costs are allocated to each production lot, while direct labor and indirect manufacturing costs are accumulated and allocated to operations, allowing for the calculation of unit costs for each operation.

Companies that produce a variety of products in large quantities or batches, often using similar production sequences, often utilize this model.

This model sits between the extreme approaches of individualized cost tracking (for unique orders) and joint calculation (for mass production).

This approach is particularly relevant for industries like footwear, textiles, and clothing, where production involves relatively standardized processes with some variation in final products.

The operations model provides an efficient and insightful way to manage costs in production processes involving similar products but different operations.