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Home arrow Accounting arrow Dynamic Costing

A short course of lectures
«Dynamic Costing»





CalculationsIndirect variable costsProduction type costsExamining Different Cost TypesInterestCost functionsMore true and fairCost driversThe justification of ABCEasymapCosts of consumption/ usageDetermining unit of activityWorking procedure on a front wing/fenderCost typesOverhead "by-one costs"The product "a driven kilometer"Registration and decision-makingChoice of cost calculationsMy uncles costs The North Sealand Raspberry PlantationThe full cost modelCost Functions in the Short-TermGraphics presentation of the cost functionsCost drivers/ ActivitiesCosts of owning and driving a carCosts shown mathematically.Variable costsOther Costs Distinctions Relevant for Decision-MakingProduction costs, indirectSituation dependency of the cost functionABC and the margin contribution modelDifferent Cost DefinitionsCosts centers and cost bearersThe Printing HouseABC and the full distribution cost modelCost FunctionsAdministrationThe Printing HouseSeparate costsJoined costsIndirect costsCost pools / Cost centersDiscussion of fixed and variable costsProduction type significanceDecisions and costsThe ABC modelThe job of a calculationDifferent Cost Types as a Function of Different Decision-Making SituationsActivity Based costingCosts shown graphicallyAverage costsThe margin contribution modelDefinition of a calculationRaw materialsThe learning curveTotal functionsPrefacePossible cost attributionCollection of data and calculationsThe costs in a tableDynamic Costing 1No universal recipeThe cost developmentMarginal functionsDifference costsMarginal costsGoing costsExpenses, payment, and costsIndirect variable costsDifferent cost definitionsCosts vary with the purpose and the job.Relevant factorsThe connection between total costs, average costs, and marginal costs.North Sealand Raspberry PlantationOptimizationDirect fixed costsVariable costs and capacity costsDirect costsPurpose of cost functionsThe learning curve and the short and long-termDecisions and costsPurchasing discountsWeakness of the cost functionsHourly wages -blue collarSeparation of Fixed and Variable CostsABCThe contribution margin modelCost case based on the costs of driving a car.Control levelsDifferent Calculation ModelsOpportunity costsDK bodywork parts Ltd.Indirect fixed costs: The Car Case "My Uncle's Car"Distribution plansCosts functionsTime horizonSunk costsInsurance, design, etc.Raw materials -opportunity costsExplanations and assumptionsAverage functionsCost objectsCosts shown graphicallyMore long-term orientedTotal costsCosts shown mathematicallyThe full cost modelComing costsGeneral variabilityProduction costs, directFixed Costs vs. Variable CostsDepreciationCostsIrreversible costsThe problematic classic treatment of variable costsABC termsTypical cost divisionsCriticism of ABCThe car case "My uncle's car"Reversible costsThe calculation problemCost modelsThe Management JobPermanent vs. temporary changes in productionFixed costsMarginal costs
 
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