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  • Managament Accounting Formula

    Diunggah oleh

    Richa Shahi
    22 tayangan7 halaman
    This document provides a formula sheet for management accounting concepts including: 1) methods for segregating variable and fixed costs using high-low and least squares methods, 2) reconciling profits under absorption and variable costing using inventory changes and overhead rates, 3) calculating break even points using cost, volume, and profit formulas for single or multiple products, and 4) calculating material, labor, and overhead variances under a standard costing system.

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    formula sheet

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    This document provides a formula sheet for management accounting concepts including: 1) methods for segregating variable and fixed costs using high-low and least squares methods, 2) reconciling profits under absorption and variable costing using inventory changes and overhead rates, 3) calculating break even points using cost, volume, and profit formulas for single or multiple products, and 4) calculating material, labor, and overhead variances under a standard costing system.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    22 tayangan7 halaman

    Managament Accounting Formula

    Diunggah oleh

    Richa Shahi
    This document provides a formula sheet for management accounting concepts including: 1) methods for segregating variable and fixed costs using high-low and least squares methods, 2) reconciling profits under absorption and variable costing using inventory changes and overhead rates, 3) calculating break even points using cost, volume, and profit formulas for single or multiple products, and 4) calculating material, labor, and overhead variances under a standard costing system.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 7

    Management Accounting Formula Sheet

    A. Segregation of Variable & Fixed Cost

    1. High & Low Cost Method

    2. Least Square Method

    Where,


    B. Absorption Costing & Variable Costing

    Profit as per Absorption Costing xxxxxx


    Profit as per Variable Costing xxxxxx
    Difference to be Explained (A) xxxxx
    Ending Inventory (In Units) xxxx
    Beginning Inventory (In Units) xxxx
    Change in Inventory (In Units) (B) xxxx
    Fixed Manufacturing Overhead Rate (C) xx
    Profit to be reconciled the following equation should be true:

    C. Cost Volume Profit Analysis (Break Even Analysis)

    OR

    OR
    OR

    To analyze two periods Financial Statement if the Fixed Cost remains Constant:

    Required Sales to earn desired level of Profit


    Required Sales to earn desired level of Profit after tax

    D. Cost Volume Profit Analysis (Break Even Analysis)- Multiple Products


    E. Standard Costing

    1. Material Variance

    2. Labour Variance
    3. Overhead Variance

    )
    ***ALL THE BEST***

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