Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed

Classification of costs, merchandising sector

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• Cost item D or I V or F A I F B I Vb Cb D Vb Db D F E I F F I Vb G I F H

2.15 Classification of costs, merchandising sector. (15–20 mini Cost object: Film section of store. Cost variability: With respect to changes in the number of films sold, assumptions maybe made over classifications of individual items. This is mainly in relation to cost variability. Whether DVDs and videos cost the same is another matter. Cost item D or I V or F A I F B I Vb Cb D Vb Db D F E I F F I Vb G I F H D Vb Cost drivers and the value chain. (15 [AQ1] min) 1 Business function area Representative cost driver A Research and development Number of patents filed with government agency B Design of products/processes Hours spent designing cars C Production Hours assembly line in operation D Marketing Minutes of television advertising time Download 1.72 Mb. Share with your friends: