Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 43
... direct , are diametrically opposed . When stated in total , period costs are constant while direct costs vary with the volume of production and sales for each period . However , when stated as unit costs , such as are needed for ...
... direct , are diametrically opposed . When stated in total , period costs are constant while direct costs vary with the volume of production and sales for each period . However , when stated as unit costs , such as are needed for ...
Էջ 46
... Direct Costing Format Net Sales $ 100,000 Less Variable Costs Material $ 18,000 Direct Labor 21,000 Variable Overhead 21,000 60,000 $ 40,000 Fixed Costs Manufacturing Overhead $ 20,000 Administration 4,000 Selling 6,000 30,000 Pretax ...
... Direct Costing Format Net Sales $ 100,000 Less Variable Costs Material $ 18,000 Direct Labor 21,000 Variable Overhead 21,000 60,000 $ 40,000 Fixed Costs Manufacturing Overhead $ 20,000 Administration 4,000 Selling 6,000 30,000 Pretax ...
Էջ 51
... direct costing , we determine what our additional income will be because of the additional volume . We then match this with the additional outlay of capital and other costs required to get into the business . If the additional outlay ...
... direct costing , we determine what our additional income will be because of the additional volume . We then match this with the additional outlay of capital and other costs required to get into the business . If the additional outlay ...
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accepted American amount analysis application assets Association audit auditor balance bank basis capital cash cent Certified City client committee complete considered continue corporation cost counting course Department desirable determine direct earnings effect established examination exist expenses experience fact Federal firm funds give Government important income income tax increase individual Institute interest internal inventory investment issued loss material meeting ment method operations organization period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason receivable records responsibility result rules sheet staff standards statement tion United University York