2013년 11월 24일 일요일

오전 10:39

By Magdalene Dacruz

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About 'managerial cost'|... (colleagues) and our costs will be minimal (PC's including necessary...and I truly cannot bear Janus faced managerial types who if they found honesty...







About 'managerial cost'|... (colleagues) and our costs will be minimal (PC's including necessary...and I truly cannot bear Janus faced managerial types who if they found honesty...








Ｃｏｓｔ               ａｎａｌｙｓｉｓ               ａｎｄ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｔｈｅ               ｎａｔｕｒｅ               ｏｆ               ｃｏｓｔ               ｂｅｈａｖｉｏｒ               ａｒｅ               ｅｘｔｒｅｍｅｌｙ               ｉｍｐｏｒｔａｎｔ               ｆｏｒ               ａ               ｍａｎａｇｅｍｅｎｔ               ａｃｃｏｕｎｔａｎｔ.

Ｔｈｅｓｅ               ｆａｃｔｏｒｓ               ａｌｌｏｗ               ｕｓ               ｔｏ               ｅｓｔｉｍａｔｅ               ｐｏｔｅｎｔｉａｌ               ｃｏｓｔｓ               ａｎｄ               ｌｅｖｅｌｓ               ｏｆ               ｐｒｏｄｕｃｔｉｏｎ               ａｓ               ｗｅ               ｍｏｎｉｔｏｒ               ｃｕｒｒｅｎｔ               ｃｏｓｔｓ               ａｎｄ               ｐｒｏｄｕｃｔｉｏｎｓ.

Ｃｏｓｔｓ               ａｒｅ               ａ               ｍａｊｏｒ               ｆａｃｔｏｒ               ｔｏｗａｒｄｓ               ｄｅｃｉｓｉｏｎ               ｍａｋｉｎｇ               ｗｉｔｈｉｎ               ａｎｙ               ｂｕｓｉｎｅｓｓ.

Ｈｏｗ               ｃａｎ               ｗｅ               ｒｅｄｕｃｅ               ｃｏｓｔｓ               ａｎｄ               ｓｔｉｌｌ               ｂｏｏｓｔ               ｒｅｖｅｎｕｅ?

Ａｒｅ               ｗｅ               ａｂｌｅ               ｔｏ               ｃｕｔ               ｐｒｉｃｅｓ               ｔｏ               ｂｏｏｓｔ               ｗｏｒｔｈ               ｆｏｒ               ｔｈｅ               ｃｏｎｓｕｍｅｒ?

Ａｌｌ               ｏｕｒ               ｄｅｃｉｓｉｏｎｓ               ａｂｏｕｔ               ｃｏｓｔ               ａｒｅ               ａｉｍｅｄ               ｔｏｗａｒｄｓ               ｍａｘｉｍｉｚｉｎｇ               ｏｕｒ               ｐｒｏｆｉｔ               ａｎｄ               ｇｅｔｔｉｎｇ               ｔｈｅ               ｍｏｓｔ               ｏｕｔ               ｏｆ               ｏｕｒ               ｂｕｓｉｎｅｓｓ               (Ａｔｋｉｎｓｏｎ,               Ｋａｐｌａｎ,               Ｍａｔｓｕｍｕｒａ,               &               Ｙｏｕｎｇ,               2007).

Ｆｉｘｅｄ               ｃｏｓｔｓ               ａｒｅ               ｅｘｐｅｎｓｅｓ               ｗｈｉｃｈ               ａｒｅ               ｒｅｑｕｉｒｅｄ               ｔｏ               ｂｅ               ｐａｉｄ               ｎｏ               ｍａｔｔｅｒ               ｗｈａｔ               ｔｈｅ               ｆｌｏｗ               ｏｆ               ｂｕｓｉｎｅｓｓ.

Ｓｏｍｅ               ｏｆ               ｏｕｒ               ｆｉｘｅｄ               ｃｏｓｔｓ               ｉｎｃｌｕｄｅ               ｒｅｎｔ,               ｕｔｉｌｉｔｉｅｓ,               ａｎｄ               ｉｎｓｕｒａｎｃｅ.

Ｗｈｉｌｅ               ｔｈｅ               ａｍｏｕｎｔ               ｄｕｅ               ｍａｙ               ｆｌｕｃｔｕａｔｅ               ｅａｃｈ               ｍｏｎｔｈ,               ｔｈｅｉｒ               ｆｉｘｅｄ               ｓｔａｔｕｓ               ｃｏｍｅｓ               ｆｒｏｍ               ｔｈｅ               ｆａｃｔ               ｔｈａｔ               ｔｈｅｙ               ｗｉｌｌ               ｂｅ               ｄｕｅ               ｅａｃｈ               ｍｏｎｔｈ.

Ｉｎ               ｃｏｍｐａｒｉｓｏｎ,               ｖａｒｉａｂｌｅ               ｃｏｓｔｓ               ａｒｅ               ｃｏｓｔｓ               ｗｈｉｃｈ               ｆｌｕｃｔｕａｔｅ               ｂａｓｅｄ               ｏｎ               ｐｒｏｄｕｃｔｉｏｎ               ｌｅｖｅｌｓ.

Ｔｈｅｓｅ               ｋｉｎｄｓ               ｏｆ               ｃｏｓｔｓ               ａｒｅ               ｒｅｌａｔｉｖｅ               ｔｏ               ｉｎｖｅｎｔｏｒｙ               ｏｒ               ｉｎ               Ｃｌａｉｒｅ'ｓ               Ａｎｔｉｑｕｅｓ               ｃａｓｅ,               ｔｈｅ               ｐｕｒｃｈａｓｅ               ｏｆ               ｆｌｅｘｉｂｌｅ               ｒｅｓｏｕｒｃｅｓ               ｓｕｃｈ               ａｓ               ｗｏｏｄ,               ｂｒａｃｋｅｔｓ               ａｎｄ               ｃｌｏｃｋ               ｍｅｃｈａｎｉｓｍｓ.

Ｉｆ               ｔｈｅ               ｐｒｏｄｕｃｔ               ｉｓ               ｎｏｔ               ｂｅｉｎｇ               ｍａｄｅ,               ｔｈｅ               ｐｒｏｄｕｃｔ               ｗｏｕｌｄ               ｎｏｔ               ｂｅ               ｐｕｒｃｈａｓｅｄ               ａｎｄ               ｔｈｕｓ,               ｍｏｎｅｙ               ｎｏｔ               ｓｐｅｎｔ               (Ａｔｋｉｎｓｏｎ,               Ｋａｐｌａｎ,               Ｍａｔｓｕｍｕｒａ,               &               Ｙｏｕｎｇ,               2007).
               Ｔｈｅ               ａｄｖａｎｔａｇｅｓ               ｏｆ               ｆｉｘｅｄ               ｃｏｓｔｓ               ｉｎｃｌｕｄｅ               ａ               ｒｅｌｉａｂｌｅ               ａｃｃｏｕｎｔｉｎｇ               ｓｔｒｕｃｔｕｒｅ.

Ｏｕｒ               ｂｏｏｋｓ               ｗｉｌｌ               ｂｅ               ｎｅａｔ               ａｎｄ               ｃｌｅａｎ               ｃｏｎｃｅｒｎｉｎｇ               ｃｏｓｔ               ａｎｄ               ｅｘｐｅｎｓｅ               ｆｏｒ               ｔｈｅ               ｍｏｎｔｈ.

Ｉｔ               ｗｏｕｌｄ               ｂｅ               ｅａｓｙ               ｔｏ               ｄｅｔｅｒｍｉｎｅ               ｈｏｗ               ｍｕｃｈ               ｗｅ               ｎｅｅｄ               ｔｏ               ｓｅｌｌ               ｔｏ               ｂｒｅａｋ-ｅｖｅｎ               ｏｒ               ｍａｋｅ               ａ               ｐｒｏｆｉｔ.

Ｈｏｗｅｖｅｒ,               ｓｈｏｕｌｄ               ａｎ               ｕｎｅｘｐｅｃｔｅｄ               ｉｎｃｒｅａｓｅ               ｉｎ               ｄｅｍａｎｄ               ｆｏｒ               ｏｎｅ               ｏｒ               ｍｏｒｅ               ｏｆ               ｏｕｒ               ｐｒｏｄｕｃｔｓ               ｏｃｃｕｒ,               ｉｔ               ｃｏｕｌｄ               ｃａｕｓｅ               ａ               ｓｈｉｆｔ               ｉｎ               ｔｈｉｓ               ｐｅｒｆｅｃｔｌｙ               ｂａｌａｎｃｅｄ               ｅｑｕｉｌｉｂｒｉｕｍ.

Ｄｉｃｔａｔｅｄ               ｂｙ               ｆｉｘｅｄ               ｃｏｓｔｓ,               ｗｅ               ｗｏｕｌｄ               ｂｅ               ｕｎａｂｌｅ               ｔｏ               ｃｒｅａｔｅ               ｍｏｒｅ               ｏｆ               ｔｈｅ               ｐｒｏｄｕｃｔ               ｎｅｅｄｅｄ               ｉｎ               ａｎ               ａｐｐｒｏｐｒｉａｔｅ               ｔｉｍｅ               ｐｅｒｉｏｄ.

Ｉｎ               ｔｈｅ               ａｄｖｅｒｓｅ               ｓｉｔｕａｔｉｏｎ               ｗｈｅｒｅ               ｓａｌｅｓ               ｄｅｃｌｉｎｅ               ｆｏｒ               ａ               ｎｕｍｂｅｒ               ｏｆ               ｗｅｅｋｓ,               Ｃｌａｉｒｅ'ｓ               Ａｎｔｉｑｕｅｓ               ｗｏｕｌｄ               ｂｅ               ｌｅｆｔ               ｈｏｌｄｉｎｇ               ｔｈｅ               ｂａｇ               ｗｉｔｈ               ｔｈｅ               ａｄｄｉｔｉｏｎａｌ               ｍｅｒｃｈａｎｄｉｓｅ               ｐｒｏｄｕｃｅｄ               ａｎｄ               ｌｅｆｔ               ｕｎｓｏｌｄ.

Ｔｏ               ｍａｋｅ               ｕｐ               ｆｏｒ               ｔｈｅ               ｄｅｃｒｅａｓｅ               ｉｎ               ｓａｌｅｓ,               ｏｕｒ               ａｍｏｕｎｔ               ｎｅｅｄｅｄ               ｔｏ               ｂｅ               ｓｏｌｄ               ｔｏ               ｍａｋｅ               ａ               ｐｒｏｆｉｔ               ｗｏｕｌｄ               ｂｅ               ｌａｒｇｅｒ               ｔｈａｎ               ｔｈｅ               ｌａｓｔ               ｔｅｒｍ               (Ａｔｋｉｎｓｏｎ,               Ｋａｐｌａｎ,               Ｍａｔｓｕｍｕｒａ,               &               Ｙｏｕｎｇ,               2007).
               Ｔｈｉｓ               ｉｓ               ｗｈｅｒｅ               ｗｅ               ｓｅｅ               ｔｈｅ               ａｄｖａｎｔａｇｅｓ               ｏｆ               ｈａｖｉｎｇ               ｖａｒｉａｂｌｅ               ｃｏｓｔｓ               ａｓ               ｗｅｌｌ.

Ｉｎ               ｋｅｅｐｉｎｇ               ｏｕｒ               ｃｏｓｔ               ｏｆ               ｒａｗ               ｍａｔｅｒｉａｌｓ               ｖａｒｉａｂｌｅ,               ｗｅ               ａｒｅ               ａｂｌｅ               ｔｏ               ｐｒｏｄｕｃｅ               ｏｎｌｙ               ｗｈａｔ               ｉｓ               ｎｅｅｄｅｄ.

Ｏｆ               ｃｏｕｒｓｅ,               ｔｈｉｓ               ｄｏｅｓｎ'ｔ               ａｌｌｏｗ               ｆｏｒ               ｅｎｄｓ               ｔｏ               ｂｅ               ｔｉｅｄ               ｕｐ               ａｓ               ｎｅａｔ               ａｎｄ               ｅａｓｙ               ａｓ               ｆｉｘｅｄ               ｃｏｓｔｓ               ｗｏｕｌｄ.

Ｈｏｗｅｖｅｒ,               ｖａｒｉａｂｌｅ               ｃｏｓｔｓ               ｗｏｕｌｄ               ａｌｌｏｗ               ｕｓ               ｔｏ               ｍｅａｓｕｒｅ               ｓｕｃｃｅｓｓ               ａｎｄ               ｓｈｏｒｔ-ｃｏｍｉｎｇｓ,               ａｓ               ｗｅｌｌ               ａｓ               ｔｅｓｔ               ｎｅｗ               ｐｒｏｄｕｃｔｓ               ｍｏｒｅ               ｅａｓｉｌｙ               (ＣＴＵ,               2007).
               Ａｓ               ｙｏｕ               ｃａｎ               ｓｅｅ,               ｔｈｅｒｅ               ａｒｅ               ｐｒｏｓ               ａｎｄ               ｃｏｎｓ               ｔｏ               ｅａｃｈ               ｔｙｐｅ               ｏｆ               ｃｏｓｔ               ａｎｄ               ｍｏｎｔｈｌｙ               ｅｘｐｅｎｓｅ.

Ａｓｓｕｍｉｎｇ               ｔｈａｔ               ａｌｌ               ｅｘｐｅｎｓｅｓ               ａｒｅ               ｖａｒｉａｂｌｅ               ｗｏｕｌｄ               ｕｎｄｅｒｅｓｔｉｍａｔｅ               ｃｏｓｔｓ               ｓｉｎｃｅ               ｉｔ               ｗｉｌｌ               ｎｏｔ               ｒｅｐｏｒｔ               ｆｏｒ               ｔｈｅ               ｃｏｓｔ               ｏｆ               ｕｎｕｓｅｄ               ｏｒ               ｕｎｓｏｌｄ               ｐｒｏｄｕｃｔ.

Ａｓｓｕｍｉｎｇ               ａｌｌ               ｃｏｓｔｓ               ａｒｅ               ｆｉｘｅｄ               ｗｉｌｌ               ｏｖｅｒｅｓｔｉｍａｔｅ               ｃｏｓｔｓ               ｓｉｎｃｅ               ｉｔ               ｗｉｌｌ               ｎｏｔ               ａｃｃｏｕｎｔ               ｆｏｒ               ｔｈｅ               ｆｌｅｘｉｂｌｅ               ｒｅｓｏｕｒｃｅｓ               ｔｈａｔ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ               ｗｉｌｌ               ｎｅｅｄ.

Ｉｔ               ｉｓ               ｍｙ               ｐｏｓｉｔｉｏｎ               ｔｈａｔ               Ｃｌａｉｒｅ'ｓ               Ａｎｔｉｑｕｅｓ               ｃｏｎｔｉｎｕｅ               ｗｉｔｈ               ｉｔｓ'               ｃｕｒｒｅｎｔ               ｍｉｘｅｄ               ｃｏｓｔ               ａｎａｌｙｓｉｓ               ｔｏ               ｃｏｎｔｉｎｕｅ               ｗｉｔｈ               ｓｕｃｃｅｓｓｆｕｌ               ｂｕｓｉｎｅｓｓ               (Ａｔｋｉｎｓｏｎ,               Ｋａｐｌａｎ,               Ｍａｔｓｕｍｕｒａ,               &               Ｙｏｕｎｇ,               ｐｇ               33,               2007).
               Ｒｅｆｅｒｅｎｃｅｓ:
               Ａｔｋｉｎｓｏｎ,               Ａ.,               Ｋａｐｌａｎ,               Ｒ.,               Ｍａｔｓｕｍｕｒａ,               Ｅ.

&               Ｙｏｕｎｇ,               Ｓ.

(2007)               Ｍａｎａｇｅｍｅｎｔ               Ａｃｃｏｕｎｔｉｎｇ.

(5ｔｈ               ｅｄ.)               Ｕｐｐｅｒ               Ｓａｄｄｌｅ               Ｒｉｖｅｒ,               ＮＪ:               Ｐｅａｒｓｏｎ               Ｅｄｕｃａｔｉｏｎ,               Ｐｒｅｎｔｉｃｅ               Ｈａｌｌ.
               Ｃｏｌｏｒａｄｏ               Ｔｅｃｈｎｉｃａｌ               Ｕｎｉｖｅｒｓｉｔｙ               Ｏｎｌｉｎｅ.

(2006)               Ｍａｎａｇｅｒｉａｌ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒａｃｔｉｃｅｓ:               Ｐｈａｓｅ               2               Ｃｏｕｒｓｅ               Ｍａｔｅｒｉａｌ.

Ｒｅｔｒｉｅｖｅｄ               ｏｎ               Ｓｅｐｔｅｍｂｅｒ               8,               2007               ｆｒｏｍ               ｈｔｔｐｓ://ｃａｍｐｕｓ.ｃｔｕｏｎｌｉｎｅ.ｅｄｕ/ＭａｉｎＦｒａｍｅ.ａｓｐｘ?ＣｏｎｔｅｎｔＦｒａｍｅ=/Ｃｌａｓｓｒｏｏｍ/ｃｏｕｒｓｅ.ａｓｐｘ?Ｃｌａｓｓ=23719&ｔｉｄ=39






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      ...the Barry Lynn essay, “Unmade in America: The True Cost of a Global Assembly Line”. Though the article.... Most large companies focus on managerial tasks and simply outsource all of their...
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      ...ecosystem, flora, fauna and biodiversity of Rajasthan, besides, of course, the administrative and managerial activities required to be performed by the forest department...
    7. news2u-well.blogspot.com/   12/12/2007
      ...would seem logical that food transported for days around the world would cost more than something fresh and local. But quite the opposite is true. Nobody ...
    8. free2try.blogspot.com/   01/05/2008
      ... for us at Starcom MediaVest Group, as we have invested significant managerial energy and other resources building new competencies over the...
    9. free2try.blogspot.com/   07/21/2006
      ...a popular grouse I hear. Training costs money and many managers don’t want...talent. Should we not invest a whole lot of managerial time and energy in looking for talent...
    10. ivythesis.typepad.com/term_paper_topics/   09/05/2012
      ... on the type of the accounting system used (national, financial, or managerial/cost accounting). In the cost accounting system, the full cost accounting...

      11. Managerial Cost - Blog Homepage Results

      Managerial, Intermediate, Cost, Fundamental and Intermediate Accounting hardcover textbookbyaccounting-textbook
      http://accounting-textbook.blogspot.com/
      Learning Online Principles Of Accounting CoursesbyPeter
      http://principlesofaccounting.blogspot.com/
      A FREE Online examination-oriented accounting site on financial,cost and managerial accounting topics
      more Managerial Cost Blogs



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