Ebook Cost accounting: Traditions and innovations – Part 2
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Ebook Cost accounting: Traditions and innovations – Part 2
CHAPTERRelevant CostingLEARNING OBJECTIVESAfter completing this chapter, you should be able to answer the following questionsWhat factors are relevant Ebook Cost accounting: Traditions and innovations – Part 2 t in making decisions and why?EHow do opportunity costs affect decision making?............................□What are sunk costs and why are they not relevant in making decisions?□What are the relevant financial considerations in outsourcing?□How can management make the best use of a scarce resource? Ebook Cost accounting: Traditions and innovations – Part 2 EHow does sales mix pertain to relevant costing problems?How are special prices set and when are they used?E ................................... 'HowEbook Cost accounting: Traditions and innovations – Part 2
is segment margin used to determine whether a product line should be retained or eliminated9E..........................(Appendix) How is a linear progCHAPTERRelevant CostingLEARNING OBJECTIVESAfter completing this chapter, you should be able to answer the following questionsWhat factors are relevant Ebook Cost accounting: Traditions and innovations – Part 2 ir resources and to defend their core businesses against aggressors. In developing strategies to fight this war. managers have generally reached a consensus on two strategic criteria. First, to win a battle, the focus of organizations must be on delivering products and services in the manner most co Ebook Cost accounting: Traditions and innovations – Part 2 nsistent with the desires of customers. Second, no company can do all things well.The strategies managers devise in this intensive struggle evolve froEbook Cost accounting: Traditions and innovations – Part 2
m internal evaluations in which the managers identify the functions they must do well to survive. These functions are regarded as core competencies anCHAPTERRelevant CostingLEARNING OBJECTIVESAfter completing this chapter, you should be able to answer the following questionsWhat factors are relevant Ebook Cost accounting: Traditions and innovations – Part 2 ctions.By intensely focusing on core functions, managers try to maintain a competitive advantage. However, an undesirable consequence of focusing on only the core competencies is that the quality and capabilities of the noncore functions can deteriorate This deterioration, in turn, canhttp://WWW. pw Ebook Cost accounting: Traditions and innovations – Part 2 cgloba 1 XX >mreduce a firm's ability to attract customers to Its products and services.Outsourcing the noncore functions to firms that have core compEbook Cost accounting: Traditions and innovations – Part 2
etencies in those functions frequently solves the dilemma of maintaining a focus on core competencies while also maintaining excellence in noncore funCHAPTERRelevant CostingLEARNING OBJECTIVESAfter completing this chapter, you should be able to answer the following questionsWhat factors are relevant Ebook Cost accounting: Traditions and innovations – Part 2 ing high-quality services including payroll, internal audit, tax compliance, accounts receivable collection and many other services. Clients hire PwC to provide financial services at a cost and quality level that cannot be achieved internally by the client. Outsourcing services has become a major re Ebook Cost accounting: Traditions and innovations – Part 2 venue generator for PwC and other financial services firms.In responding to the demand from its clients. PwC has created many innovative services. TodEbook Cost accounting: Traditions and innovations – Part 2
ay. PwC even provides some strategic services to its clients such as financial management, human resource management, supply chain management, and cusCHAPTERRelevant CostingLEARNING OBJECTIVESAfter completing this chapter, you should be able to answer the following questionsWhat factors are relevant Ebook Cost accounting: Traditions and innovations – Part 2 organizational resources effectively and efficiently relative to the organization’s goals and objectives. Making decisions about the use of organizational resources is a key process in which managers fulfill this responsibility. Accounting and finance professionals contribute to (he decision-making Ebook Cost accounting: Traditions and innovations – Part 2 process by providing expertise and information.Accounting information can improve, but not perfect, management's understanding of the consequences ofEbook Cost accounting: Traditions and innovations – Part 2
decision alternatives. To the extent that accounting information can reduce management's uncertainty about economic facts, outcomes, and relationshipsCHAPTERRelevant CostingLEARNING OBJECTIVESAfter completing this chapter, you should be able to answer the following questionsWhat factors are relevant Ebook Cost accounting: Traditions and innovations – Part 2 de using incremental analysis. This chapter continues that discussion by introducing the topic of relevant costing, which focuses managerial attention on a decision's relevant (or pertinent) facts. Relevant costing techniques are applied in virtually all business decisions in both short-term and lon Ebook Cost accounting: Traditions and innovations – Part 2 g-term contexts. This chapter examines their application to several common types of business decisions: replacing an asset, outsourcing a pnxl-uct orEbook Cost accounting: Traditions and innovations – Part 2
part, allocating scarce resources, determining the appropriate sales/production mix. and accepting specially priced orders. The discussion of decisionCHAPTERRelevant CostingLEARNING OBJECTIVESAfter completing this chapter, you should be able to answer the following questionsWhat factors are relevant Ebook Cost accounting: Traditions and innovations – Part 2 are mismatched in time; that Is. the cost is incurred currently but the benefit is derived in future periods.In making a choice among the alternatives available, managers must consider all relevant costs anil revenues associated with each alternative. One of the mostrelevant costing499 Ebook Cost accounting: Traditions and innovations – Part 2 CHAPTERRelevant CostingLEARNING OBJECTIVESAfter completing this chapter, you should be able to answer the following questionsWhat factors are relevantGọi ngay
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