贝恩-战略分析解析方法-财务分析解析-costaccounting022文档.ppt

贝恩-战略分析解析方法-财务分析解析-costaccounting022文档.ppt

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贝恩-战略分析解析方法-财务分析解析-costaccounting022文档

CU7122397ECA Agenda Agenda Why Allocate Costs? Why Costs Are Often Not Allocated Correctly Agenda Middle America Manufacturing - Estimated Profitability Middle America Manufacturing - Cost Allocation Middle America Manufacturing - Additional Costs Middle America Manufacturing - Actual Profitability Agenda Types of Costs Fixed vs. Variable Fixed vs. Variable - Illustration Income Statement Terms Breakeven Volume Backup for Breakeven Formula Agenda Cost Allocation Exercise - Background Cost Allocation Exercise - Question Cost Allocation Exercise - Answer Cost Allocation Exercise - Detailed Answer (1 of 3) Cost Allocation Exercise - Detailed Answer (2 of 3) Cost Allocation Exercise - Detailed Answer (3 of 3) Cost Allocation Exercise - Caveats Breakeven Exercise - Background Breakeven Exercise - Answer (1 of 3) Breakeven Exercise - Answer (2 of 3) Breakeven Exercise - Answer (3 of 3) Agenda Key Takeaways Takeaway Slides CU7122397ECA A company must know the total cost associated with the production and delivery of its good and services in order to make the right strategic and tactical decisions Most companies lack accurate cost data by product All costs can be broken down along two dimensions: fixed versus variable and direct versus indirect Defining the appropriate time horizon for costs is important because fixed costs are “fixed” only for a certain time frame Breakeven volume is the minimum amount of product that a company must sell in order to cover its fixed costs. At breakeven volume, the company’s operating profit is zero Breakeven volume = Fixed costs Unit contribution = Fixed costs Price per unit - Variable cost per unit Breakeven Volume Cost Allocation Overview Types of Costs CU7122397ECA Definitions: Costs that do not vary directly with changes in output Costs that vary directly with changes in output Costs incurred directly in the production or delivery of a firm’s product or service. These costs can easily be identified with, or assigned to, a p

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