Quiz1
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| ACTUAL COST |
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| AVERAGE COST |
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| BUDGETED COST |
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| CONVERSION COSTS |
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| COST |
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| COST ACCUMULATION |
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| COST ALLOCATION |
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| COST ASSIGNMENT |
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| COST DRIVER |
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| COST OBJECT |
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| COST OF GOODS MANUFACTURED |
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| COST TRACING |
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| DIRECT COSTS OF A COST OBJECT |
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| DIRECT MANUFACTURING LABOR COSTS |
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| DIRECT MATERIAL COSTS |
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| DIRECT MATERIALS INVENTORY |
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| FACTORY OVERHEAD COSTS |
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| FINISHED GOODS INVENTORY |
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| FIXED COST |
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| IDLE TIME |
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| INDIRECT COSTS OF A COST OBJECT |
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| INDIRECT MANUFACTURING COSTS |
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| INVENTORIABLE COSTS |
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| MANUFACTURING-SECTOR COMPANIES |
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| MANUFACTURING OVERHEAD COSTS |
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| MERCHANDISING-SECTOR COMPANIES |
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| OPERATING INCOME |
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| OVERTIME PREMIUM |
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| PERIOD COSTS |
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| PRIME COSTS |
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| PRODUCT COSTS |
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| RELEVANT RANGE |
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| REVENUES |
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| SERVICE-SECTOR COMPANIES |
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| UNIT COST |
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| VARIABLE COST |
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| WORK-IN PROCESS INVENTORY |
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| WORK IN PROGRESS |
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| BREAKEVEN POINT |
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| CHOICE CRITERION |
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| CONTRIBUTION INCOME STATEMENT |
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| CONTRIBUTION MARGIN |
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| CONTRIBUTION MARGIN PER UNIT |
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| CONTRIBUTION MARGIN PERCENTAGE |
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| CONTRIBUTION MARGIN RATIO |
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| COST-VOLUME-PROFIT |
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| ANALYSIS |
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| DECISION TABLE |
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| DEGREE OF OPERATING LEVERAGE |
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| EVENT |
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| EXPECTED MONETARY VALUE |
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| EXPECTED VALUE |
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| GROSS MARGIN PERCENTAGE |
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| MARGIN OF SAFETY |
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| NET INCOME |
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| OPERATING LEVERAGE |
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| OUTCOMES |
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| PROBABILITY |
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| PROBABILITY DISTRIBUTION |
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| PV GRAPH |
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| REVENUE DRIVER |
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| SALES MIX |
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| SENSITIVITY ANALYSIS |
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| UNCERTAINTY |
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| ACTUAL COSTING |
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| ACTUAL INDIRECT-COST RATE |
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| ADJUSTED ALLOCATION-RATE APPROACH |
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| BUDGETED INDIRECT-COST RATE |
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| COST-ALLOCATION BASE |
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| COST-APPLICATION BASE |
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| COST POOL |
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| JOB |
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| JOB-COST RECORD |
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| JOB-COST SHEET |
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| JOB-COSTING SYSTEM |
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| LABOR-TIME SHEET |
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| MANUFACTURING OVERHEAD APPLIED |
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| MATERIALS-REQUISITION RECORD |
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| NORMAL COSTING |
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| OVERABSORBED INDIRECT COSTS |
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| OVERALLOCATED INDIRECT COSTS |
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| OVERAPPLIED INDIRECT COSTS |
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| PROCESS-COSTING SYSTEM |
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| PRORATION |
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| SOURCE DOCUMENT |
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| UNDERABSORBED INDIRECT COSTS |
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| UNDERALLOCATED INDIRECT COSTS |
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| UNDERAPPLIED INDIRECT COSTS |
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| FIXED COSTS/CONTRIBUTION MARGIN PER UNIT | BREAKEVEN NUMBER OF SOMETHING
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| (FIXED COSTS + TARGET OPERATING INCOME)/CONTRIBUTION MARGIN PER UNIT | QUANTITY OF SOMETHING REQUIRED TO BE SOLD
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| CONTRIBUTION MARGIN OF THE UNIT/ REVENUE OF THE BUNDLE | CONTRIBUTION MARGIN PERCENTAGE FOR THE UNIT
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| CONTRIBUTION MARGIN/ OPERATING INCOME | DEGREE OF OPERATING LEVERAGE
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| BUDGETED REVENUES- BREAKEVEN REVENUES | MARGIN OF SAFETY
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| BUDGETED SALES IN UNITS - BREAKEVEN SALES IN UNITS | MARGIN OF SAFETY IN UNITS
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| MARGIN OF SAFETY IN CURRENCY/ BUDGETED (OR ACTUAL) REVENUES | MARGIN OF SAFETY PERCENTAGE
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Created by:
collegestudent
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