Cost

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Advanced Operations Management - S2

T Kにより

B/OSS Strategy_nb

Nimrod Bareketにより

Ardupilot

Roberto Alejandro Morin Romeroにより

restaurant and bar

Alessia Lo Prestiにより

Cost

Cost Terminology

Cost Pool

bucket' of cost that are to be applied tothe cost object

Cost Object

Thing that the cost are attached to

How to determine cost of Cost Object

2. Assignement

1. Cost acumulation

Purpose of using Cost info

Implement decision by motivating staff to act & learn

Make decision

Actual vs Budget cost

Cost Assignment of Cost Object

Factors affecting Direct/Indirect cost Classification

Design of Operations

Available Info-gathering Tech

Materiality of cost in Q

Indirect Cost

Cost Allocation

Direct Costs

can be traced to a cost object in cost-effective way

Cost Tracing

Total Cost & Unit Cost

Unit cost change when lv of pdn change from prior yr

Manager should think in terms of total cost rather than Unit cost

can determine profitablity of @ pdt to decide which invest more resources

Cost-Behavior Pattern

Relevant Range

a band of normal activity lv which ther's a specific re/ship b/w lv of activity & cost

Cost Driver

Variable that causes the cost to change

Fixed cost - no cost driver in ST; volume in LT

Variable cost - Lv of activity or volume

Variable & Fixed Costs