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Accounting
Dynamic Costing
A short course of lectures
«Dynamic Costing»
The learning curve
Costs shown mathematically
ABC terms
Graphics presentation of the cost functions
Explanations and assumptions
Different cost definitions
Working procedure on a front wing/fender
Decisions and costs
The problematic classic treatment of variable costs
Cost drivers
Cost objects
Different Cost Definitions
General variability
Discussion of fixed and variable costs
Costs vary with the purpose and the job.
The margin contribution model
The North Sealand Raspberry Plantation
More long-term oriented
Production type costs
Dynamic Costing 1
Indirect costs
Determining unit of activity
Weakness of the cost functions
Activity Based costing
Variable costs
Depreciation
Cost models
Costs functions
Coming costs
Cost Functions in the Short-Term
Administration
Marginal costs
Preface
Sunk costs
Costs of consumption/ usage
More true and fair
My uncles costs
The calculation problem
Costs of owning and driving a car
Hourly wages -blue collar
Insurance, design, etc.
Raw materials
Average costs
Cost drivers/ Activities
Marginal costs
Going costs
The Management Job
The car case "My uncle's car"
Collection of data and calculations
Costs shown graphically
Purpose of cost functions
Registration and decision-making
Optimization
: The Car Case "My Uncle's Car"
The Printing House
Interest
Possible cost attribution
DK bodywork parts Ltd.
Relevant factors
No universal recipe
Difference costs
Criticism of ABC
Cost Functions
Easymap
Typical cost divisions
Costs
Distribution plans
Reversible costs
Fixed Costs vs. Variable Costs
Joined costs
Production type significance
The job of a calculation
ABC and the full distribution cost model
Variable costs and capacity costs
Cost pools / Cost centers
The product "a driven kilometer"
Costs centers and cost bearers
Definition of a calculation
Costs shown graphically
Other Costs Distinctions Relevant for Decision-Making
Calculations
Direct fixed costs
The ABC model
Cost case based on the costs of driving a car.
The full cost model
Examining Different Cost Types
Control levels
The connection between total costs, average costs, and marginal costs.
Fixed costs
Costs shown mathematically.
Separation of Fixed and Variable Costs
The costs in a table
Opportunity costs
Raw materials -opportunity costs
Time horizon
Choice of cost calculations
The full cost model
Different Calculation Models
Separate costs
Decisions and costs
Different Cost Types as a Function of Different Decision-Making Situations
Indirect variable costs
Direct costs
Permanent vs. temporary changes in production
The justification of ABC
Situation dependency of the cost function
Production costs, direct
ABC
Total costs
Marginal functions
Production costs, indirect
The cost development
Indirect fixed costs
Purchasing discounts
Cost functions
North Sealand Raspberry Plantation
Overhead "by-one costs"
The contribution margin model
Total functions
Indirect variable costs
The Printing House
The learning curve and the short and long-term
Average functions
Cost types
Expenses, payment, and costs
ABC and the margin contribution model
Irreversible costs
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