Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Degree of operating leverage,”A measure,[…]
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Common cost,”A cost that is incurred to support a number of cost objects but that cannot be traced to them individually. For example, the wage cost of the pilot of a 747 airline is a common cost of all the passengers on the aircraft. Without the pilot
Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Common cost,”A cost that is[…]
Read moreAction analysis report,”a report showing what costs have been assigned to a cost object, such as a product or customer
Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Action analysis report,”a report showing[…]
Read morecost object,”anything for which cost data are desired. examples of cost objects are products, customers
Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.cost object,”anything for which cost[…]
Read moreActivity-based management (ABM)
Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Activity-based management (ABM) A management[…]
Read moredependent variable,”a variable that responds to some causal factor: total cost is dependent veriable, as represened by the letter y
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Read moreactivity measure,”an allocation base in an activity-based costing system; ideally
Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.activity measure,”an allocation base in[…]
Read morefixed costs,”a cost that remains constant, in total, regardless of changes in the level of activity within relevant range. If a fixed cost is expressed on a per unity basis
Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.fixed costs,”a cost that remains[…]
Read moreBatch-level activities,”activities that are performed each time a batch of goods is handled or processed
Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Batch-level activities,”activities that are performed[…]
Read moreIndependent variabl,”a variablethat acts as vausal facto: activity is the independent variable
Average Rating 0 out of 5 stars. 0 votes.You must log in to submit a review.Independent variabl,”a variablethat acts as[…]
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