teall cost 3 ch16

Information about teall cost 3 ch16

Published on February 24, 2008

Author: Mahugani

Source: authorstream.com

Content

Chapter 16 Revenues, Sales Variances, and Customer Profitability Analysis:  Chapter 16 Revenues, Sales Variances, and Customer Profitability Analysis Revenue Allocation:  Revenue Allocation Revenue allocation occurs when revenues, related but not traceable to individual products (services or customers), are assigned to individual products a Bundled product is a package of two or more products or services, sold for a single price, each with their own stand-alone prices Often called suite sales Allocate revenues to products based on selling prices or unit costs physical units stand-alone product revenues incremental revenues Pages 599 - 600 Revenue Allocation – Stand Alone:  Revenue Allocation – Stand Alone WordMaster $250 SpreadMaster $300 FinanceMaster $450 Suite price for all three products = $760 Allocation based on Stand-Alone Prices WordMaster $250 / $1,000 x $760 = $190 SpreadMaster $300 / $1,000 x $760 = 228 FinanceMaster $450 / $1,000 x $760 = 342 $760 Pages 600 - 601 Revenue Allocation - Incremental:  Revenue Allocation - Incremental WordMaster $250 SpreadMaster $300 FinanceMaster $450 Suite price for all three products = $760 Allocation based on Incremental Prices * FinanceMaster $450 SpreadMaster 300 FinanceMaster ($760 - $450 - $300) 10 $760 Pages 600 - 601 * Assume primary product is Finance, then Spread, then Word Sales Volume Variance:  Sales Volume Variance Static Budget Variance Pages 603 - 606 Flexible Budget Variance Sales Volume Variance Sales Volume Variance = (actual unit sales - budgeted unit sales) x budgeted contribution margin per unit Sales-Mix and Sales-Quantity Variances:  Sales-Mix and Sales-Quantity Variances Sales-mix variance Actual Actual Budgeted Budgeted = units of all x sales - sales x contribution products sold mix % mix % margin per unit Sales-quantity variance Actual Budgeted Budgeted Budgeted = units of all - units of all x sales x contribution products sold products sold mix % margin per unit Pages 606 - 608 Market-Share and Market-Size Variances:  Market-Share and Market-Size Variances Market-share variance Actual Actual Budgeted Budgeted average = market size x market - market x contribution in units share % share % margin per unit Market-size variance Actual Budgeted Budgeted Budgeted average = market size - market size x market x contribution in units in units share % margin per unit Pages 608 - 610 Customer Profitability Analysis:  Customer Profitability Analysis Consider profitability of individual customers taking into account: customer specific costs distribution channel costs customer support costs corporate sustaining costs Look at customers in terms of short-run and long-run profitability likelihood of retention growth potential increases in overall demand from well-known customers ability to learn from a customer Pages 611 - 616 Mix and Yield Variances for Inputs:  Mix and Yield Variances for Inputs Pages 620 - 623 Mix variance Actual Budgeted Actual total Budgeted = input - input x inputs x price per mix % mix % used input unit Yield variance Actual total Budgeted total Budgeted Budgeted = units of - units of x input x price per input used inputs used mix % input unit Mix and Yield Variances:  Mix and Yield Variances Static Budget Variance Pages 620 - 623 Flexible Budget Variance Sales Volume Variance

Related presentations


Other presentations created by Mahugani

Exploring the Deep Web
12. 03. 2008
0 views

Exploring the Deep Web

Moving Mountains
02. 10. 2007
0 views

Moving Mountains

dustbowl
10. 10. 2007
0 views

dustbowl

The Internet China
12. 10. 2007
0 views

The Internet China

shen 1
12. 10. 2007
0 views

shen 1

Triumph of Bolshevism
12. 10. 2007
0 views

Triumph of Bolshevism

Kukovecz
15. 10. 2007
0 views

Kukovecz

09 Panama s ppt
22. 10. 2007
0 views

09 Panama s ppt

Common By Product Feeds
04. 10. 2007
0 views

Common By Product Feeds

Dissertation Writing comms ug
27. 11. 2007
0 views

Dissertation Writing comms ug

TT
27. 11. 2007
0 views

TT

black holes v2
28. 11. 2007
0 views

black holes v2

Production of Calla Lily
07. 12. 2007
0 views

Production of Calla Lily

Water Track 8 7 15 051
07. 11. 2007
0 views

Water Track 8 7 15 051

PVC Toronto talk
16. 11. 2007
0 views

PVC Toronto talk

2022lecture2
19. 11. 2007
0 views

2022lecture2

Robertson
03. 10. 2007
0 views

Robertson

20050922 Crafoord Symposium
29. 08. 2007
0 views

20050922 Crafoord Symposium

field mmr naga
31. 12. 2007
0 views

field mmr naga

Anthony Kelly International
02. 01. 2008
0 views

Anthony Kelly International

fy2004 mfc construction
04. 01. 2008
0 views

fy2004 mfc construction

NASC PresentHanson
08. 08. 2007
0 views

NASC PresentHanson

Nicosia Raymond Pawson
08. 08. 2007
0 views

Nicosia Raymond Pawson

Methamphetamine final10 05
08. 08. 2007
0 views

Methamphetamine final10 05

ppt43
16. 10. 2007
0 views

ppt43

McCarthy Mitchell
29. 08. 2007
0 views

McCarthy Mitchell

Update FutureDirection LRago
22. 10. 2007
0 views

Update FutureDirection LRago

gef 160306
23. 10. 2007
0 views

gef 160306

IT Trends 2005 2010
14. 11. 2007
0 views

IT Trends 2005 2010

rec pond mgnt compressed
07. 01. 2008
0 views

rec pond mgnt compressed

Sci Case II
29. 08. 2007
0 views

Sci Case II

markenklima index q1 2005
05. 01. 2008
0 views

markenklima index q1 2005

yalenov2006
29. 08. 2007
0 views

yalenov2006

media 4917
08. 08. 2007
0 views

media 4917

gatorsncrocs
12. 10. 2007
0 views

gatorsncrocs

Eradicating Systemic Poverty
29. 11. 2007
0 views

Eradicating Systemic Poverty

Kennedy obesity 0904
08. 08. 2007
0 views

Kennedy obesity 0904

jsimon santacruz
29. 08. 2007
0 views

jsimon santacruz

9 0568 rusack r
20. 11. 2007
0 views

9 0568 rusack r

soc100ch10Corepwrpt
19. 02. 2008
0 views

soc100ch10Corepwrpt

Edward Albee
24. 02. 2008
0 views

Edward Albee

AFCEA NOVA Breakfast7Sept07v1
06. 03. 2008
0 views

AFCEA NOVA Breakfast7Sept07v1

Lakeside2
26. 03. 2008
0 views

Lakeside2

sHansen
29. 08. 2007
0 views

sHansen

Tectonics Terrestrial Planets2
07. 04. 2008
0 views

Tectonics Terrestrial Planets2

Sept SECC
02. 11. 2007
0 views

Sept SECC

Hercules
28. 03. 2008
0 views

Hercules

deprez presentation 12 1 05
30. 03. 2008
0 views

deprez presentation 12 1 05

HARIPARSAD Ishwarie 2
09. 04. 2008
0 views

HARIPARSAD Ishwarie 2

Beaulieu
10. 04. 2008
0 views

Beaulieu

sings2mw
29. 08. 2007
0 views

sings2mw

molgas twong
29. 08. 2007
0 views

molgas twong

newman1
14. 04. 2008
0 views

newman1

session 25 V2
17. 04. 2008
0 views

session 25 V2

Citel
22. 04. 2008
0 views

Citel

icra02
19. 06. 2007
0 views

icra02

ICHEP 04 Barr Higgs
19. 06. 2007
0 views

ICHEP 04 Barr Higgs

IBERs and e Theses
19. 06. 2007
0 views

IBERs and e Theses

HS P2P Liao
19. 06. 2007
0 views

HS P2P Liao

he b
19. 06. 2007
0 views

he b

HB2004
19. 06. 2007
0 views

HB2004

Hartenstein Oerebro03 pt1
19. 06. 2007
0 views

Hartenstein Oerebro03 pt1

Grid InteropSupport
19. 06. 2007
0 views

Grid InteropSupport

Grid Interop
19. 06. 2007
0 views

Grid Interop

grid 06talk
19. 06. 2007
0 views

grid 06talk

wednesday
29. 08. 2007
0 views

wednesday

comer5e ch08 HO
15. 11. 2007
0 views

comer5e ch08 HO

SAG YinG 9 Jan New
03. 01. 2008
0 views

SAG YinG 9 Jan New

02 Cattle2
26. 11. 2007
0 views

02 Cattle2

Grid Shib uk april05
19. 06. 2007
0 views

Grid Shib uk april05

J Acar
14. 03. 2008
0 views

J Acar

20061130 woodling
30. 12. 2007
0 views

20061130 woodling

ch02exoh
07. 01. 2008
0 views

ch02exoh

Choose your way carefully
03. 10. 2007
0 views

Choose your way carefully

4 vista
16. 06. 2007
0 views

4 vista

33233 11162218 S
16. 06. 2007
0 views

33233 11162218 S

23
16. 06. 2007
0 views

23

2007 tips tricks
16. 06. 2007
0 views

2007 tips tricks

19b
16. 06. 2007
0 views

19b

EPL Membership
16. 06. 2007
0 views

EPL Membership

Entire Gra duation Slideshow
16. 06. 2007
0 views

Entire Gra duation Slideshow

elley web graphics
16. 06. 2007
0 views

elley web graphics

A Loose Confederation
14. 12. 2007
0 views

A Loose Confederation

employee 2004
16. 06. 2007
0 views

employee 2004

Obesity 1
08. 08. 2007
0 views

Obesity 1

Active Kill Disk
19. 06. 2007
0 views

Active Kill Disk

CFA05
29. 08. 2007
0 views

CFA05

gemini sab
29. 08. 2007
0 views

gemini sab

NINDS Audience Report
08. 08. 2007
0 views

NINDS Audience Report

mm1
29. 08. 2007
0 views

mm1

ENGD POWERPOINT
16. 06. 2007
0 views

ENGD POWERPOINT

I3C BSML July2002
19. 06. 2007
0 views

I3C BSML July2002

igt 3
04. 03. 2008
0 views

igt 3

MassesofGalaxies
29. 08. 2007
0 views

MassesofGalaxies