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Dynamic Costing

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

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