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    COST ANALYSIS

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    COST ANALYSIS OBJECTIVES INTRODUCTION MEANING DEFINITIONS TYPES OF COSTS MONETARY COSTS REAL COSTS OPPORTUNITY COSTS ECONOMIC COSTS ACCOUNTING COSTS INCREMENTAL COSTS SUNK COSTS FUTURE COSTS PRIVATE‚ EXTERNAL AND SOCIAL COSTS FIXED / SUPPLEMENTARY / OVERHEAD COSTS VARIABLE / PRIME COSTS REPLACEMENT COSTS PRODUCTION COSTS SELLING COSTS CONTROLLABLE COSTS DIRECT COSTS INDIRECT COSTS SHORT RUN COSTS CURVES LONG RUN COSTS CURVES OBJECTIVES To understand the meaning of cost. To discuss different types

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    A Brief History of Physical Fitness Ever wondered about the history of physical fitness‚ and how we ended up with gym memberships and training centers? Well‚ here’s a brief look back in time at the development of our fitness history: "Run For Your Life" 0-10‚000 B.C.E: In the age of primitive man no one was buying memberships to the gym; they were too busy running from predators‚ hunting down food sources‚ and trying to survive to worry about ‘working out’. 10‚000-8‚000 B.C.E: Big changes

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    Cost Curves

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    We already know that following are the important cost concepts related to the production process of a firm: • Fixed Cost • Varibale Cost • Average Cost • Marginal Cost please refer to following page Introduction to Cost Concepts to understand various cost concepts in detail. Here we will briefly state again the meaning of above stated cost concepts for better understanding of the module on short run cost analysis. Fixed Cost is that cost which does not change (that is either goes up or

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    Cost Accounting

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    CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS TRUE/FALSE 1. To perform cost-volume-profit analysis‚ a company must be able to separate costs into fixed and variable components. Answer: True Difficulty: 1 Objective: 1 Terms to Learn: cost-volume-profit (CVP) analysis 2. Cost-volume-profit analysis may be used for multi-product analysis when the proportion of different products remains constant. Answer: True Difficulty: 1 Objective: 1 Terms to Learn: cost-volume-profit

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    Cost Behaviour

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    CHAPTER 3 ACTIVITY COST BEHAVIOR LEARNING OBJECTIVES AFTER STUDYING THIS CHAPTER‚ YOU SHOULD BE ABLE TO: 1. Define and describe fixed‚ variable‚ and mixed costs. 2. Explain the use of the resources and activities and their relationship to cost behavior. 3. Separate mixed costs into their fixed and variable components using the high-low method‚ the scatterplot method‚ and the method of least squares. 4. Evaluate the reliability of the cost formula. 5. Explain how multiple regression

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    Practice Test Part I - Multiple Choice 1. Suppose that the scatterplot of (log x‚ log y) shows a strong positive correlation Which of the following must be true? I. The variables x and y also have a correlation close to 1. II. A scatterplot of (x‚ y) shows a strong nonlinear pattern. III. The residual plot of the variables x and y shows a random pattern. (a) I only (b) II only (c) III only (d) I and II (e) I‚ II‚ and III 2. What is the purpose of residual plots? (a) To determine

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    Cost Control and Cost Reduction A business enterprise must survive‚ grow‚ and prosper. Cost Control and Cost Reduction are activities necessary for ensuring that these objectives are fulfilled. With the liberalization of the Indian Economy and Globalization‚ there is now a cut throat competition from various concerns of the world. As a result there is now a race to secure a place for survival. This has increased the importance of cost control and Cost Reduction. Cost Control “Cost control

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    Cost Accounting

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    of per Unit Total Costs. The estimated unit costs for Hoteling Industries‚ when operating at a production and sales level of 10‚000 units‚ are as follows: Cost Item Estimated Unit Cost Direct materials $15 Direct labor 10 Variable factory overhead 8 Fixed factory overhead 5 Variable marketing 4 Fixed marketing 3 Required: (1) Identify the estimated conversion cost per unit. (2) Identify the estimated prime cost per unit. (3) Determine the estimated total variable cost per unit. (4) Compute

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    included Weight Training. During the course of the year I vastly improved physically and mentally. I was physically stronger and felt confident that I could achieve any goal that I that I set before me. Before starting this semester I made multiple fitness goals‚ some were achieved however some were not exactly what I wanted but I still improved. This course is evaluated on self-improvement and participation throughout the course. For improvement I had to set many goals‚ which were successful and allowed

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    pastas BUITONI‚ tins LI[B]BY ’S etc)‚ products of refrigerator (yoghurt CHAMBOURCY‚ ice-creams NESTLE‚ MOTTA and CAMY‚ desserts etc)‚ natural metal water (PERRIER‚ VITTEL‚ SAN PELLEGRINO etc)‚ frozen products (LEAN CUISINE) and products of cerials (FITNESS‚ CLUSTERS‚ CHEERIOS etc). Also‚in our days NESTLE is taken action in the sector of products of diet of small domestic animals (FRISKIES‚ GOURMET‚ FELIX etc)‚ as in the sectors of ophthalmologic (ALCON‚ OPTI - FREE etc)‚ dermatological pharmaceutical

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