管理会计Introduction to Managerial Accounting英文教学PPT Chapter_06.pptx

Chapter 6;Learning Objective 6-1;Overview of Variable and Absorption Costing;Quick Check ?; Which method will produce the highest values for work in process and finished goods inventories? a. Absorption costing. b. Variable costing. c. They produce the same values for these inventories. d. It depends. . .;Harvey Company produces a single product with the following information: available:;Unit product cost is determined as follows:;Learning Objective 6-2; Let’s assume the following additional information for Harvey Company. 20,000 units were sold during the year at a priceof $30 each. There is no beginning inventory. Now, let’s compute net operatingincome using both absorptionand variable costing.;;Absorption Costing Income Statement;Learning Objective 6-3;Comparing the Two Methods;Fixed mfg. overhead $150,000 Units produced 25,000 units;Extended Comparisons of Income Data Harvey Company – Year Two;Unit Cost Computations;Variable Costing Contribution Format Income Statement;Absorption Costing Income Statement;We can reconcile the difference betweenabsorption and variable income as follows:;Comparing the Two Methods;Summary of Key Insights;Enabling CVP Analysis;Explaining Changes in Net Operating Income;Supporting Decision Making ;Learning Objective 6-4;Decentralization and Segment Reporting;Keys to Segmented Income Statements;Identifying Traceable Fixed Costs;Identifying Common Fixed Costs;Traceable Costs Can Become Common Costs;Segment Margin;Traceable and Common Costs;Levels of Segmented Statements;Levels of Segmented Statements;Levels of Segmented Statements;Levels of Segmented Statements;Levels of Segmented Statements;Traceable Costs Can Become Common Costs;;Traceable Costs Can Become Common Costs;Traceable Costs Can Become Common Costs;Segmented Income Statements— Decision Making and Break-even Analysis;Segmented Income Statements— Decision Making;Learning Objective 6-5;Segmented Income Statements— Break-even Analysi