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Author: mfadmin

“Common examples include: direct materials, direct labor, variable elements of selling/administrative expenses”

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.“Common examples include: direct materials,[…]

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“If the cost behavior falls outside of the relevant range, fixed costs may no longer be strictly fixed vice versa”

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.“If the cost behavior falls[…]

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“Sunk costs are not differential costs. Since only differential cost are relevant in the decision making process, sunk cost plays no role.”

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.“Sunk costs are not differential[…]

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“Operating leverage acts as a multiplier; if leverage is high, a small percentage increase in sales can produce a much larger increase in net operating income”

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.“Operating leverage acts as a[…]

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Financial is concerned with reporting to external parties while managerial provides information for use within the organization

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Financial is concerned with reporting[…]

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Y = a + bXY – total mixed costa – total fixed costb – variable cost per unit of activityX – total level of activity

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Y = a + bXY[…]

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“The BE point depends on the total mix of the various products sold due to different selling prices, costs, contribution margins”

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.“The BE point depends on[…]

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Differential Analysis

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Differential Analysis Focusing on the[…]

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Total contribution divided by number of units

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Total contribution divided by number[…]

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Sales-COGS————-Gross MarginSelling and Administrative expenses:-Selling-Administrative——————Net Operating Income

June 20, 2017 mfadmin Managerial Accounting

Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Sales-COGS————-Gross MarginSelling and Administrative expenses:-Selling-Administrative——————Net[…]

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