PPT-Activity-Based Costing and Customer Profitability Analysis

Chapter Five 5 2 Learning Objectives Explain the strategic role of activitybased costing ABC Describe ABC the steps in developing an ABC system and the benefits of an ABC system Determine product costs under both the volumebased method. Raul Morales. Business Development . 2. Sugar Historical Prices. 3. Corn Historical Prices. 4. Coffee Historical Prices. 5. Oil Historical Prices. 6. Exchange Rate Changes. 7. Back to . Base. 8. We see new external factors affecting business . Beta-Beam Costing Exercise. Elena Wildner, CERN. 25/05/11. 1. EUROnu. Costing Workshop, . CERN. 25-26 May 2011. EUROnu Costing Workshop 25-26 May 2011. First Steps to Costing, 2010. 25/05/11. 2. What was asked for. Import/Export Costing. Generally, there are two different points (and two different reasons) . for costings:. Pre-shipment – estimating what the costs will be . Post-shipment – calculating actual costs. 18. Learning Objectives. Discuss the difference . between traditional . costing and . activity-based costing. .. Apply activity-based costing to . a manufacturer. .. Explain the . benefits . and . limitations of activity-based costing. LECTURER: JUDITH ROBB-WALTERS. UNIT 9: MANAGEMENT ACCOUNTING: COSTING AND BUDGETING. LEARNING OBJECTIVE1: BE ABLE TO ANALYSE COST INFORMATION WITHIN A BUSINESS. THE BASIC SYLLABUS. 1. Be able to . analyse. . Sales. Address. : . Wallingatan. 18, 2 . tr. . S-111 24 Stockholm. 1. Profitable sales by ARCH . . . Optimization Triangle . . Product/. Service / Concepts. Customers. Staff Organisation Resources . . Cma. Ca . Zitendra. Rao . Member – SIRC of the ICAI . Hyderabad – India. 10087rao@icmaim.in. Costing – Cost Sheet – Practical Issues. Our Journey …. . What is COSTING. Overview of Cost Accounting Standards. Systems Design: . Activity Based Costing. Learning Objective 1. Understand the basic approach in activity-based costing and how it differs from conventional costing.. When cost systems were developed in the 1800s, the emphasis was on simplicity because:. Learning Objectives. Explain how variable costing differs from absorption costing. Compute the unit product cost under each method. Prepare income statements using variable and absorption costing, and reconcile the two income figures. Management . Level – Paper . P2. Advanced Managemen. t Accounting . Lecture - . 02. Vidya . Rajawasam. . ACMA CGMA MBA . ABC & ABM . In the previous Lecture we will discuss . . CHAPTER OBJECTIVES. Meaning, definition and characteristics of . absorption costing.. Determination of income under . absorption . costing. . . Advantages and limitations . of . absorption costing. .. Joe Hepworth. Kenneth Holmes. Beygum Kahn. Peter Kelleher. Professor Jason Cade. Applied Management Accounting. Colorado Technical University. EEC Potential Costing Methods. Full . Costing/ Absorption Costing. in Lao PDR. Proposal 2018-19. Design validation meeting - 06/12/2018. Agenda. Introduction. Costing design . (Objective, Methodology, Budget, Funding). Current progress. Next steps. A. Introduction. Why do we need to do costing for health care service?. Session: Introducing a Reference Case for Costing Global Health Interventions. . Lucy . Cunnama. Health Economics Unit, . University of Cape Town, RSA . (on behalf of the GHCC team). iHEA. Boston 2017 Congress,.