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Dynamic Costing
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Year 2006
Dynamic Costing 1
Preface
1. Introduction to Costs
1.1. Introduction
Cost theory
Decisions have to be individualized
Achieving the lowest possibly costs
Production type significance
Decisions and costs
Registration and decision-making
1.2. Different Cost Definitions
Cost case based on the costs of driving a car.
Expenses, payment, and costs
Different cost definitions
Costs of consumption/ usage
Opportunity costs
1.3. Fixed Costs vs. Variable Costs
Fixed costs
Variable costs
The problematic classic treatment of variable costs
Costs of owning and driving a car
Determining unit of activity
1.4. Separation of Fixed and Variable Costs
Time horizon
Permanent vs. temporary changes in production
Discussion of fixed and variable costs
1.5. Other Costs Distinctions Relevant for Decision-Making
Direct costs
Indirect costs
Reversible costs
Irreversible costs
Coming costs
Going costs
Sunk costs
Joined costs
Separate costs
Marginal costs
Difference costs
1.6: The Car Case "My Uncle's Car"
The car case "My uncle's car"
My uncles costs
Relevant factors
Costs functions
Explanations and assumptions
Situation dependency of the cost function
The product "a driven kilometer"
Decisions and costs
1.7. The Management Job
Control levels
The learning curve
The learning curve and the short and long-term
2. Cost Functions
Purpose of cost functions
2.1. Cost Functions in the Short-Term
Total functions
Average functions
Marginal functions
The cost development
The connection between total costs, average costs, and marginal costs.
2.2. The North Sealand Raspberry Plantation
North Sealand Raspberry Plantation
The costs in a table
Costs shown mathematically.
Costs shown graphically
2.3. Easymap
Costs
Costs shown mathematically
Costs shown graphically
2.4. The Printing House
The Printing House
Cost functions
Total costs
Average costs
Marginal costs
Graphics presentation of the cost functions
Weakness of the cost functions
3. Different Cost Types as a Function of Different Decision-Making Situations
3.1. Introduction
General variability
Cost types
3.2. Examining Different Cost Types
Raw materials
Purchasing discounts
Raw materials -opportunity costs
Hourly wages -blue collar
Production costs, direct
Production costs, indirect
Administration
Depreciation
Interest
Insurance, design, etc.
Overhead "by-one costs"
4. Calculations
4.1. Introduction
The job of a calculation
Definition of a calculation
Costs vary with the purpose and the job.
Collection of data and calculations
Typical cost divisions
Optimization
The calculation problem
Costs centers and cost bearers
Distribution plans
ABC terms
Possible cost attribution
4.2. Different Calculation Models
Cost models
Variable costs and capacity costs
The full cost model
The contribution margin model
4.3. Activity Based costing
ABC
Cost pools / Cost centers
Cost objects
Cost drivers/ Activities
More long-term oriented
More true and fair
Cost drivers
ABC and the full distribution cost model
ABC and the margin contribution model
The justification of ABC
Criticism of ABC
No universal recipe
DK bodywork parts Ltd.
Working procedure on a front wing/fender
Choice of cost calculations
The margin contribution model
Indirect variable costs
The ABC model
Production type costs
The full cost model
Indirect variable costs
Direct fixed costs
Indirect fixed costs
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