成本分析英文PPT课件

Fixed cost
Variable cost
Direct cost
Indirect cost
Total cost
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Cost object The final
product of the
company.
The production cost
and period expenses
that occurred in the business operation.
Such as : electricity steam and water cost ,depreciation expenses, maintaining cost.
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Fixed cost VS. Variable cost
Direct cost VS. Indirect cost
Executional cost drive
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Incremental and
Incre menta
l
common
Means the balance between present item and before item.
Incremental cost
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Incremental
Cost drivers = Factors that affect product cost
Such as : -complexity of products -used of technology
Structural cost drive
-capacity utilization -plant layout
3.5
between
3
item 1and 2
2.5
2
1.5
1
0.5
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Item 2
Item 3
From the chart ,we can know that the incremental cost between item 1 cost and 2 is the red part of item 2. And the incremental cost between item210
Such as : Raw material ,Packaging material and direct production salaries.
Indirect cost
The expenses can’t account directly to a particular function or product.
Variabl e cost
Variable costing refers to the concept that the total costs are directly proportional with the variation of the business volume. It also can be
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Fixed cost VS. Variable
cost
The cost that mostly affect by the technology. It’s always represented as the direct material.
The cost that depended by the management’s strategic.
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Fixed cost VS. Variable cost
Which won’t change by the management strategic.it is depended by the volume of business.
Fixed cost
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The expenses that the company must pay no matter how much it produce .It
IMA 英文财务分析大赛
成本分析
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Product VS. Period
Product cost
Is refers to the enterprise for the production of products services and produces the indirect cost.
divided into committed variable cost and discretionary fixed cost.
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Direct cost VS. Indirect
cost
Direct cost
The expenses that can calculate in the cost of product directly.
Final cost
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Middle cost
Cost object
Which department that is connect tightly with the cost.
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Cost driver
Cost driver
is the unit of an activity that causes the change of an activity cost.
can be divided into committed fixed cost and discretionary fixed cost.
The expenses estimated by the management according to the volume of the business.
commo n
Incremental and common
The same cost between different items.
Such as : Raw material The wages All kinds of manufacturing costs…
Period cost
Is also called the period expense . It associated directly from the enterprise current sales revenue to deduct the cost in certain period.