Akuntansi Manajemen - Ch.15 Segmented Reporting and Performance Evaluation
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The document discusses different costing methods and their treatment of costs, including variable costing and absorption costing. It addresses inventory valuation, classification of costs as product or period costs, computation of unit product costs, income statements, reconciliation of the costing methods, and application of the methods to segmented reporting and performance evaluation.
Akuntansi Manajemen - Ch.15 Segmented Reporting and Performance Evaluation
- 1. CH.15 SEGMENTED REPORTING AND PERFORMANCE EVALUATION
- 2. Variable Costing assigns only variable manufacturing costs to the product, include:DM, DL & variable OH * fixed OH period cost Absorption Costing assigns all manufacturing costs to the product, include: DM, DL, variable OH & fixed OH * fixed OH product cost Variable Costing & Absorption Costing: An Analysis and Comparison
- 3. Inventory Valuation Fairchild company production data
- 4. Classification of Costs as product or period cost under Absorption & Variable Costing
- 5. The computation of a unit product cost under Absorption & Variable Costing Fairchild company
- 6. Income Statement: Analysis and Reconciliation Balance sheet Treatment of Costs under Absorption & Variable Costing
- 7. Income Statement: Analysis and Reconciliation Variable Costing Income Statement
- 8. Income Statement: Analysis and Reconciliation Absorption Costing Income Statement
- 9. Income Statement: Analysis and Reconciliation Variable Costing Income Statement Belnip, Inc. 2002, 2003 & 2004
- 10. Income Statement: Analysis and Reconciliation Absorption Costing Income Statement Belnip, Inc. 2002, 2003 & 2004
- 11. Reconciliation of Absorption & Variable Costing
- 12. If the amount of Fixed OH in inventory absorption-costing income > variablecosting income by the amount of the net increase If the amount of Fixed OH in inventory variable-costing income > absorptioncosting income by the amount of the net increase Absorption-costing income - Variable-costing income = Fixed OH x (Units produced Units sold)
- 13. Variable Costing & Performance Evaluation of Managers
- 14. Variable Costing & Segmented Reporting
- 16. Segmented Reporting: Variable -Costing Basis
- 19. Customer Profitability: Independent Toy stores