3922898
Descrição
FlashCards por june.campbell836, atualizado more than 1 year ago
|
Criado por june.campbell836
aproximadamente 9 anos atrás
|
|
| Questão | Responda |
| Relevant Costing | A process that compares to the extent possible and practical the incremental revenues and incremental costs of alternative decisions. |
| Incremental Cost | The cost resulting from the production or sale of an additional contemplated quantity of output. |
| Incremental Revenue | The revenue resulting from an additional contemplated sales quantity a cost that must be allocated or assigned to products or services because of its non-traceability. |
| Ad Hoc discount | a price concession made under competitive pressure (real or imagined) that does not relate to quantity purchased. |
| differential cost | a cost that differs in amount among alternatives being considered. |
| Differential Revenue | A revenue that differs in amount among alternatives being considered. |
| Linear Programming (LP) | A method of mathematical programming used to solve a problem that involves an objective function and multiple limiting factors or constraints. |
| Make-or-Buy Decision | A decision that compares the cost of internally manufacturing a component of a final product (or providing a service function) with the cost of purchasing it from outside suppliers. |
| Mathematical Programming | A variety of techniques used to allocate limited resources among activities to achieve a specific objective. |
| Offshoring | An outsourcing of jobs formerly performed in the home country to foreign countries. |
| Opportunity Cost | A potential benefit that is forgone because one course of action is chosen over another. |
| Outsourcing | The use, by one company of an external provider of a service or manufacturer of a component. |
| Outsourcing Decision | Same as make-or-buy decision |
| Robinson-Patman Act | A law that prohibits companies from pricing the same products at different amounts when those amounts do not reflect related cost differences. |
| Sales Mix | The relative combination of the various products' sales quantities that comprise a company's total sales. |
| Scarce Resource | A resource that is essential to production activity, but is available only in some limited quantity. |
| Segment Margin | The excess of revenues over direct variable expenses and avoidable fixed expenses for a particular segment. |
| Special order Decision | A situation in which management must determine a sales price to charge for manufacturing or service jobs outside the company's normal production/service market. |
| Sunk Cost | A cost incurred in the past and not relevant to any future courses of action; the historical or past cost associated with the acquisition of an asset or a resource. |
| Common Expenses | Is expenses that will be incurred regardless of which product lines the companies has. |
Quer criar seus próprios Flashcards gratuitos com GoConqr? Saiba mais.