Bahan Mata Kuliah Akuntansi Manajemen - Usakti Hansen & Mowen 6th ed.

1. CH.15 SEGMENTED REPORTING
AND PERFORMANCE EVALUATION

2. Variable
Costing  assigns only variable
manufacturing costs to the product,
include:DM, DL & variable OH
* fixed OH  period cost
Absorption Costing  assigns all
manufacturing costs to the product,
include: DM, DL, variable OH & fixed OH
* fixed OH  product cost
Variable Costing & Absorption Costing:
An Analysis and Comparison

3. Inventory Valuation
Fairchild company production data

4. Classification of Costs as product or period
cost under Absorption & Variable Costing

5. The computation of a unit product cost under
Absorption & Variable Costing
Fairchild company

6. Income Statement: Analysis and
Reconciliation
Balance sheet Treatment of Costs under Absorption &
Variable Costing

7. Income Statement: Analysis and
Reconciliation
Variable Costing Income Statement

8. Income Statement: Analysis and
Reconciliation
Absorption Costing Income Statement

9. Income Statement: Analysis and
Reconciliation
Variable Costing Income Statement – Belnip, Inc. 2002, 2003
& 2004

10. Income Statement: Analysis and
Reconciliation
Absorption Costing Income Statement – Belnip, Inc. 2002,
2003 & 2004

11. Reconciliation of Absorption &
Variable Costing

12. If
the amount of Fixed OH in inventory
absorption-costing income > variablecosting income
by the amount of the net increase
If
the amount of Fixed OH in inventory
variable-costing income > absorptioncosting income
by the amount of the net increase
Absorption-costing income - Variable-costing income =
Fixed OH x (Units produced – Units sold)

13. Variable Costing & Performance
Evaluation of Managers

14. Variable Costing & Segmented
Reporting

15. Segmented Reporting:
Absorption-Costing Basis

16. Segmented Reporting:
Variable -Costing Basis

17. Customer Profitability

18. Customer Profitability:
Chain stores

19. Customer Profitability:
Independent Toy stores

20. Customer Profitability:
Fair