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Textbook Notes for COMM-2016EL at Laurentian University of Sudbury

LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 11: Budget, Pro Forma, Financial Statement

Meghan Lever6 Page
15 Nov 2017
0
Budgets: what they are and how they benefit the organization. This is true for all organizations small companies, new high-tech companies, large corps,
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 9: Historical Cost, Sunk Costs, Variable Cost

Meghan Lever4 Page
8 Nov 2017
0
Opportunity cost the maximum available contribution to profit foregone (rejected) by using limited resources for a particular purpose. Outlay cost a co
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 3: Industrial Engineering, Flight Controller, Systematic Review

Meghan Lever8 Page
18 Sep 2017
0
Recap: cost drivers any factor that affects total cost (any change in the quantity of the cost driver will cause a change in the total cost of the obje
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 5: Dow Chemical Company, Particle Board, Board Foot

Meghan Lever11 Page
13 Oct 2017
0
Chapter 5 cost allocatio(cid:374) & activity-based costi(cid:374)g syste(cid:373)s. Ideally, costs should be assigned to the cost objective that caused
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 12: Cost Driver, Financial Statement, European Cooperation In Science And Technology

Meghan Lever6 Page
28 Nov 2017
0
Chapter (cid:1005)(cid:1006) fle(cid:454)i(cid:271)le budgets & varian(cid:272)e anal(cid:455)sis. Flexible budgets: the bridge between static budgets
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 14: Profit Center, Transfer Pricing, Historical Cost

Meghan Lever5 Page
16 Dec 2017
0
Lower-level managers have the best information concerning local conditions and therefore may be able to make better decisions than their superiors. Man
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 4: Unemployment Benefits, Total Absorption Costing, Cost Driver

Meghan Lever8 Page
7 Oct 2017
0
Cost accounting the part of the accounting system that measures costs for the purpose of management decision making and financial reporting. *for the p
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 1: Investor Relations, Future Orientation, Economic Appraisal

Meghan Lever7 Page
8 Sep 2017
0
Management accounting is user-driven, not data driven it exists because managers require information to make decisions. Accounting information systems
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 10: Cost Of Capital, Net Present Value, Capital Budgeting

Meghan Lever7 Page
15 Nov 2017
0
Capital-budgeting decisions decisions made in the process of evaluating and choosing among long-term capital projects. Capital budgeting has 3 phases:
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 8: Profit Margin, Variable Cost, Target Costing

Meghan Lever5 Page
8 Nov 2017
0
The meaning of relevance: the major conceptual lesson. What information is relevant depends on the decision being made the decision is based on the dif
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 2: Unit, Longrun, Lincoln Near-Earth Asteroid Research

Meghan Lever8 Page
8 Sep 2017
0
Chapter 2 cost behaviour a(cid:374)d cost volu(cid:373)e. Answering this question is the first step in analyzing cost behaviour . Cost behaviour how th
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LAURENTIANCOMM-2016ELKayla LevesqueFall

COMM-2016EL Chapter Notes - Chapter 6: Cost Driver, Board Foot, Print Job

Meghan Lever5 Page
28 Oct 2017
0
The most important point is that product costing is an averaging process. The unit cost used for inventory purposes is the result of taking some accumu
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