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ACC801 - Test 1 Cheat Sheet by

ABS Costing Income Statement CH Twelve

Variable Costing Income Statement

Reconcile the difference between the two income statem­ents.
=Fixed OH/Unit x Remaining units in inventory
=diffe­rence between to income statements

Ch Sixteen

Calculate the budgeted costs for 2013 and prepare an interim quality perfor­mance report.

The Taguchi Loss Function CH Sixteen

Taguchi Loss Function Ch Sixteen

QL
Quality Loss
K
c/d2
C
Loss at the lower or upper spec limit
D
Distance of limit from target value
Y
Actual value of Quality
T
Target Value of Quality
 

Ch.Thi­rteen Ext. Linkages ABS Supplier Costing

Calculate the cost per component for each supplier, taking into consid­eration the costs of the qualit­y-r­elated activities and using the current prices and sales volume.

Organi­zat­ional Activities and Drivers

Sales Mix Variances Ch.Twelve

[(Product 1 Act Units Sold – Product 1 Budget Units Sold) x
(Product 1 Budget CM [Per Unit] - (Budget Avg Unit CM) +
(Product 2 Act Units Sold – Product 2 Budget Units Sold) x
(Product 2 Budget CM [Per Unit] - (Budget Average Unit CM)]
 

Ch Thirteen Activi­ty-­Based Supplier Costing

Calculate the activity rates for assigning costs to suppliers

Operat­ional Activities and Drivers

Examples of Quality Costs by Category

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