Variable cost and FAC课件.ppt

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Variable cost and FAC课件

Managerial Accounting ;Objectives;Full (Absorption) Costing;Variable Costing;Differences Between Full (Absorption) and Variable Costing;Variable Costing Income Statement;Variable Costing Income Statement Example;Full (Absorption) Costing Income Statement Example;Effects of Production on Income for Full Versus Variable Costing: Clausen Tube;Clausen Tube Income Statement: Full Costing;Clausen Tube Income Statement: Variable Costing;Variable Costing Income Statement: Considerations;Clausen Tube: Production is Greater Than Sales;Clausen Tube Income Statement: Full Costing-- Production Sales;Clausen Tube Income Statement: Variable Costing-- Production Sales;Variable Costing Income Statement: Considerations-- Production Sales;Summary of Effects of Production on Net Income;Impact of JIT on the Income Effects of Full Versus Variable Costing;Benefits of Variable Costing for Internal Reporting; Quick Review Question #1; Quick Review Answer #1; Quick Review Question #2; Quick Review Answer #2; Quick Review Question #3; Quick Review Answer #3; Quick Review Question #4; Quick Review Answer #4;Copyright

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