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Home arrow Accounting arrow Dynamic Costing

A short course of lectures
«Dynamic Costing»





The North Sealand Raspberry PlantationExpenses, payment, and costsDK bodywork parts Ltd.Other Costs Distinctions Relevant for Decision-MakingIndirect costsCost modelsRegistration and decision-makingAdministrationProduction type costsSeparation of Fixed and Variable CostsCost Functions in the Short-TermCosts functionsAverage functionsIndirect variable costsMy uncles costs Relevant factorsEasymapDepreciationPermanent vs. temporary changes in productionCost drivers/ ActivitiesMarginal functionsPossible cost attributionThe full cost modelVariable costsThe Management JobABCControl levelsThe Printing HouseMarginal costsDiscussion of fixed and variable costsCosts shown graphicallyDifferent Calculation ModelsThe car case "My uncle's car"Reversible costsMore true and fairInterestDistribution plansCost driversCost FunctionsWorking procedure on a front wing/fenderThe Printing HouseTotal costsCost functionsActivity Based costingCost typesMore long-term orientedThe ABC modelExplanations and assumptionsDifferent Cost Definitions: The Car Case "My Uncle's Car"Typical cost divisionsSunk costsPurchasing discountsCostsGoing costsDecisions and costsComing costsCollection of data and calculationsOpportunity costsCost case based on the costs of driving a car.Costs shown mathematically.Costs shown mathematicallyExamining Different Cost TypesThe job of a calculationThe justification of ABCMarginal costsThe contribution margin modelRaw materialsProduction costs, directFixed Costs vs. Variable CostsCalculationsThe cost developmentGeneral variabilityABC termsThe connection between total costs, average costs, and marginal costs.Indirect variable costsCosts vary with the purpose and the job.ABC and the full distribution cost modelDynamic Costing 1Costs centers and cost bearersJoined costsSeparate costsDecisions and costsABC and the margin contribution modelProduction costs, indirectCosts of consumption/ usageTotal functionsDifference costsSituation dependency of the cost functionThe calculation problemCost pools / Cost centersThe product "a driven kilometer"North Sealand Raspberry PlantationVariable costs and capacity costsThe learning curve and the short and long-termFixed costsProduction type significanceInsurance, design, etc.The costs in a tableOptimizationDetermining unit of activityNo universal recipePrefaceDirect fixed costsOverhead "by-one costs"Direct costsIrreversible costsGraphics presentation of the cost functionsCosts of owning and driving a carWeakness of the cost functionsThe full cost modelDefinition of a calculationPurpose of cost functionsCost objectsCriticism of ABCAverage costsHourly wages -blue collarThe learning curveThe problematic classic treatment of variable costsThe margin contribution modelIndirect fixed costsDifferent cost definitionsChoice of cost calculationsCosts shown graphicallyTime horizonRaw materials -opportunity costsDifferent Cost Types as a Function of Different Decision-Making Situations
 
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