管理会计Introduction to Managerial Accounting英文教学PPT Chapter_10.pptx

Differential Analysis: The Key to Decision Making;Learning Objective 10-1;Relevant Costs and Benefits;Identifying Relevant Costs;;Different Costs for Different Purposes;Identifying Relevant Costs;Identifying Relevant Costs;Identifying Relevant Costs;Identifying Relevant Costs;Identifying Relevant Costs;Identifying Relevant Costs;Identifying Relevant Costs;Total and Differential Cost Approaches;Total and Differential Cost Approaches;Total and Differential Cost Approaches;Learning Objective 10-2;Adding/Dropping Segments;Adding/Dropping Segments;A Contribution Margin Approach;Adding/Dropping Segments;Adding/Dropping Segments;Adding/Dropping Segments;A Contribution Margin Approach;Comparative Income Approach;;;;;The complete comparative income statements reveal that Lovell would earn $40,000 of additional profit by retaining the digital watch line. ;Beware of Allocated Fixed Costs;Beware of Allocated Fixed Costs;Beware of Allocated Fixed Costs;Learning Objective 10-3;The Make or Buy Decision;The Make or Buy Decision: An Example;The Make or Buy Decision;The Make or Buy Decision;The Make or Buy Decision;The Make or Buy Decision;The Make or Buy Decision;Opportunity Cost;Learning Objective 10-4;Key Terms and Concepts;Special Orders;Special Orders;Special Orders;Quick Check ?;Quick Check ?;Quick Check ?;Learning Objective 10-5;Key Terms and Concepts;Utilization of a Constrained Resource;Utilization of a Constrained Resource: An Example;Utilization of a Constrained Resource: An Example;Quick Check ?; How many units of each product can be processed through Machine A1 in one minute? Product 1 Product 2 a. 1 unit 0.5 unit b. 1 unit 2.0 units c. 2 units 1.0 unit d. 2 units 0.5 unit ;Quick Check ?;Quick Check ?;Utilization of a Constrained Resource;Utilization of a Constrained Resource;Utilization of a Constrained Resource;Utilization of a Constrained Resource;Utilization of a Constrained Re