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12 Cards in this Set
- Front
- Back
- 3rd side (hint)
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What is direct labor cost plus manufacturing overhead cost?
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Conversion cost
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What is the product of the number of partially completed units and their percentage of completion with respect to a particular cost, and are the number of complete whole units one could obtain from the materials and effort contained in partially completed units?
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Equivalent units
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What are the units transferred to the next department (or to finished goods) during the period plus the equivalent units in the department's ending work in process inventory?
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Equivalent units of production (weighted average method)
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What is a costing method used when essentially homogenous products are produced on a continuous basis?
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Process Costing
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What is a measure of whatever causes the incurrence of a variable cost. For example, the total cost of X-ray film in a hospital will increase as the number of X-rays taken increases. Therefore, the number of X-rays is the activity base that explains the total cost of X-ray film?
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Activity Base
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What are investments in facilities, equipment, and basic organizational structure that can't be significantly reduced even for short periods of time without making fundamental changes?
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Committed Fixed Costs
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What is an income statement format that organizes costs by their behavior. Costs are separated into variable and fixed categories rather than being separated according to organizational functions?
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Contribution Approach
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What are those fixed costs that arise from annual decisions by management to spend on certain fixed cost items, such as advertising and research?
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Discretionary fixed costs
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What is the cost of a resource that is obtainable only in large chunks and that increases and decreases only in response to fairly wide changes in activity?
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Step-Variable Cost
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諦め
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[あきらめ] /(n) resignation/acceptance/consolation/
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[あきらめ]
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What is a method of computing the break-even point in which the fixed expenses are divided by the contribution margin per unit?
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Contribution margin method
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What is a ratio computed by dividing variable expenses by dollar sales?
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Variable Expense Ratio
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