Narrate
the techniques of cost Accounting / Management Accounting are given below-
·
Cost & Management Accounting The
Process of Identifying Measuring Analyzing Interpreting Communicating
Information
·
Techniques The Make or Buy Decision
Just-In-Time Inventory Management Budgeting Variance Analysis
Const-Volume-Profit Analysis Activity Based Costing Linear Programming
Enterprise Cost Management
·
The Make or Buy Decision A decision
concerning whether an item should be produced internally or purchased from an
outside supplier is called a “Make or Buy” decision. Let’s look at the Astech
Company example.
·
The Make or Buy Decision Astech
manufactures part 4A that is used in one of its products. The unit product cost
of this part is:
·
The Make or Buy Decision DECISION RULE
In deciding whether to accept the outside supplier’s offer, Astech isolated the
relevant costs of making the part by eliminating : The sunk costs. The future
costs that will not differ between making or buying the parts.
·
Techniques The Make or Buy Decision
Just-In-Time Inventory Management Budgeting Variance Analysis
Const-Volume-Profit Analysis Activity Based Costing Linear Programming
Enterprise Cost Management
·
Impact of JIT Inventory Methods In a JIT
inventory system . . . Production tends to equal sales . . . So, the difference
between variable and absorption income tends to disappear.
·
Techniques The Make or Buy Decision
Just-In-Time Inventory Management Budgeting Variance Analysis
Const-Volume-Profit Analysis Activity Based Costing Linear Programming
Enterprise Cost Management
·
Inventory Management
·
Quantity Discounts Avoid Disturbance
Reduce number of ordering / setup Hedge against inflation Meet Unexpected
Demands Quantity Discounts When to order How much to order Buffer Stock Maximum
Inventory How often to review stock E O Q R O P
·
Techniques The Make or Buy Decision
Just-In-Time Inventory Management Budgeting Variance Analysis
Const-Volume-Profit Analysis Activity Based Costing Linear Programming
Enterprise Cost Management
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