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A short course of lectures
«Dynamic Costing»





Typical cost divisionsThe Management JobCosts of owning and driving a carCosts shown mathematicallyCosts shown graphicallyPurchasing discountsCost typesProduction type significanceCost functionsCost drivers/ ActivitiesABC and the full distribution cost modelMore long-term orientedEasymapJoined costsPrefaceThe connection between total costs, average costs, and marginal costs.The learning curveIrreversible costsTotal costsDefinition of a calculationVariable costsCalculationsProduction costs, indirectPurpose of cost functionsThe product "a driven kilometer"Different Cost DefinitionsRaw materialsGoing costsIndirect variable costsFixed costsRaw materials -opportunity costsCost modelsCriticism of ABCOpportunity costsWorking procedure on a front wing/fenderDecisions and costsDifferent Calculation ModelsThe ABC modelCosts vary with the purpose and the job.The learning curve and the short and long-termDifferent Cost Types as a Function of Different Decision-Making SituationsMore true and fairThe contribution margin modelAverage functionsDistribution plansExamining Different Cost TypesOverhead "by-one costs"The calculation problemHourly wages -blue collarThe margin contribution modelActivity Based costingProduction type costsThe job of a calculationCost driversNo universal recipeCosts shown graphicallyCost FunctionsTime horizonSeparation of Fixed and Variable CostsDK bodywork parts Ltd.Reversible costsCost pools / Cost centersDetermining unit of activityRegistration and decision-makingCosts centers and cost bearersABC and the margin contribution modelComing costsSeparate costsThe justification of ABCMarginal functionsIndirect costsMarginal costsABCThe full cost modelABC termsPermanent vs. temporary changes in productionDifferent cost definitionsDiscussion of fixed and variable costsDifference costsExplanations and assumptionsCost objectsCosts of consumption/ usageCosts functionsMy uncles costs Other Costs Distinctions Relevant for Decision-MakingOptimizationDynamic Costing 1Variable costs and capacity costsDepreciationInsurance, design, etc.CostsMarginal costsThe car case "My uncle's car"Choice of cost calculationsThe Printing HouseThe cost developmentInterestThe Printing HouseFixed Costs vs. Variable CostsThe problematic classic treatment of variable costsProduction costs, directCosts shown mathematically.Total functionsGeneral variabilityIndirect variable costsDirect costsCollection of data and calculationsAverage costsThe costs in a table: The Car Case "My Uncle's Car"Direct fixed costsRelevant factorsPossible cost attributionCost case based on the costs of driving a car.Cost Functions in the Short-TermSituation dependency of the cost functionIndirect fixed costsExpenses, payment, and costsSunk costsWeakness of the cost functionsGraphics presentation of the cost functionsControl levelsAdministrationThe full cost modelThe North Sealand Raspberry PlantationDecisions and costsNorth Sealand Raspberry Plantation
 
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