成本分析-英文课件

1、IMA 英文财务分析大赛 成本分析,成本分析-英文,Product VS. Period,Product cost,Period cost,成本分析-英文,Fixed cost VS. Variable cost,Which wont change by the management strategic.it is depended by the volume of business,The expenses estimated by the management according to the volume of the business,Fixed cost,成本分析-英文,Fixed

2、cost VS. Variable cost,The cost that mostly affect by the technology. Its always represented as the direct material,The cost that depended by the managements strategic,Variable cost,成本分析-英文,Direct cost VS. Indirect cost,Direct cost,Indirect cost,成本分析-英文,Fixed cost VS. Variable cost Direct cost VS. I

3、ndirect cost,Total cost,成本分析-英文,Cost object,Middle cost,Cost object,Final cost,The final product of the company,Which department that is connect tightly with the cost,The production cost and period expenses that occurred in the business operation,成本分析-英文,Cost driver,Cost driver,成本分析-英文,Incremental a

4、nd common,Incremental,From the chart ,we can know that the incremental cost between item 1 and 2 is the red part of item 2. And the incremental cost between item2 and item 3 is 0,成本分析-英文,Incremental and common,common,From the above chart, we can clearly know that item 3 gain profit,成本分析-英文,Relevant VS. irrelevant,relevant,成本分析-英文,Relevant VS. irrelevant,irrelevant,成本分析-英文,Controllable VS. Uncontrollable,Controllable cost,Uncontrolla