281 likes | 679 Views
Chapter 1 ADVANCED MANAGEMENT ACCOUNTING. Understanding Cost Behavior. The Role of Manajemen Accounting. Cost Behavior. Committed Costs Flexible Costs. Committed Costs. Total cost remains constant within a narrow range of activity. Cost. Activity. Flexible Costs.
E N D
Chapter 1ADVANCED MANAGEMENT ACCOUNTING Understanding Cost Behavior AKMENLANJ, 4 OKTOBER 2009
The Role of Manajemen Accounting AKMENLANJ, 4 OKTOBER 2009
Cost Behavior Committed Costs Flexible Costs AKMENLANJ, 4 OKTOBER 2009
Committed Costs Total cost remainsconstant within anarrow range ofactivity. Cost Activity
Flexible Costs Total cost increases to a new higher cost for the next higher range of activity. Cost Activity
Illustrating the Idea of an Organization’s Cost Structure AKMENLANJ, 4 OKTOBER 2009
Total Cost = Committed Cost + Flexibe Cost Total Cost = Head office-related Cost +Roadbed-related Cost+Station-related Cost +Train-related Cost AKMENLANJ, 4 OKTOBER 2009
Cost – Volume – Profit Analysis AKMENLANJ, 4 OKTOBER 2009
MATUR NUWUN AKMENLANJ, 4 OKTOBER 2009