Acct 214 (Acct214)
University Of Wisconsin - Eau Claire
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Managerial Accounting Notes #2
- Class notes • 6 pages • 2023
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Cost-Volume-Profit (CVP) Analysis: CVP analysis explores the relationship between costs, volume, and profit. Students learn how to calculate breakeven points, analyze contribution margins, and evaluate the impact of changes in sales volume on profitability. 
 
Costing Systems: This section may cover different costing systems, such as job costing and process costing. Students learn how to allocate costs to products or services using various methods, including direct materials cost, direct labor c...
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Managerial Accounting Notes #3
- Class notes • 1 pages • 2023
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These notes focus on incremental analysis, a process to identify financial data that change under different courses of action. It assesses the impact of decisions on future earnings by analyzing relevant revenues and costs. Consideration of both financial and non-financial information is crucial, with financial data evaluating incremental revenues and costs, and non-financial information providing additional insights. Key concepts covered include relevant costs, opportunity costs, and sunk costs...
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Managerial Accounting Notes #4
- Class notes • 1 pages • 2023
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- $5.09
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The notes on pricing highlight the factors influencing pricing decisions, including pricing objectives, market conditions, demand, and costs. Target costing is introduced as a strategy to achieve desired profits by setting the cost based on the market-determined price. The relationship between selling price, cost, and markup is explained, considering competitive conditions and the desired return on investment (ROI). 
 
Regarding budgeting, it involves creating a detailed financial plan for a spe...
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