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cosas que repasar · introduction to cost and managment accounting materials wa...

cosas que repasar · introduction to cost and managment accounting materials waiting to be used in manufacturing process direct materials stock inventory jjhyfind. are cost of · and substracting used the ending by adding purchases. overhead overhead variable manufacturing manufacturing + overhead costs fixed overhead : Fixed manufacturing Total = fixed manufacturing own total overnead variable overhead direct manufacturing labour COStS : manifestarsencurred- direct materials used total manufacturing overhead costs not completed goods manuf cost incurred cost goods that were manufactured -work in process inventory of. inventoryiw. I. p. +. begining finished goods cost of goods manufactured -Finished goods inventory + : available for sale /Finished and ready to be sold) -cost of goods sold Finished balance : aHow to find income statement and scheolule ? supporting · materials used begining inventory purchase-ending inventory + : manufacturing costs incurred- direct and indirect costs during period 2 Total 3 cost of goods manufactured Begining inventory-ending work in process + cost of goods sold (cost of finished goods inventory sold to customers) begining : finished goods balance - ending finished goods balance ↑ merchandise inventory selling in original form : a cost of goods purchase : add freight in-purchase r a. and discounts alternative cost : Budgetd fixed m.h o. perperiod Budgete d level capacity find % denominator level Bog overnead : Fixed M 0 H allocated... = fixed meg Budg Fixed mifg overnead-D V V.... contribution margin %: fixed costs= Breakeven in revenues selling price : Variable cost per unit = 1 - contribution margin) margin safety : budgeted revenue - Breakeven revenue # of units to breakeven : Fixed costs = C M per unit.. operating income : (Spxa)- (VC a) x - F C.. degree of 0 leverage contribution margin: 0 I =.. Breakeven in bundles : Fixed costs C M perbundle =.. sales mix divide sales 100 % simplify : -> · Breakeven points in bundles : ratio x Breakeven in bundles units sold : sales mix x Total units sold Target operating income= target return on investing capital investing x markup on full costs markup perunits= full cost per unit = Total contribution = c. marg. per unit x demand hours price per hours= Full cost perhour x 1100 % + markup percentage) new life cycle cost new revenue + new = sale pricel = mark up ratio