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