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ISBN-10: 0751763675

ISBN-13: 9780751763676

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Sample text

The only difference is that the R & D stages will not exist in the same way and will not have the same impact on subsequent costs. The different processes that go to form the complete service are important, however, and consideration should be given in advance as to how to carry them out and arrange them so as to minimise cost. Products that take years to produce or come to fruition are usually called projects, and discounted cash flow calculations are invariably used to cost them over their life cycle in advance.

Target cost cost gap budgeted selling price production cost (e) (f) (g) (h) target selling price estimated cost estimated selling price target profit Which of the following are the five major characteristics of services that distinguish services from manufacturing? (a) (b) (c) (d) Intangibility Perishability Inseparability No transfer of ownership (e) (f) (g) Heterogeneity Variability Simultaneity Answers to Quick Quiz 40 1 Target cost = estimated selling price – target profit Cost gap = estimated cost – target cost 2 This was a bit of a trick question as there are no 'odd ones out'.

A) It underallocates overhead costs to low-volume products (here, W and X) and over-allocates overheads to higher-volume products (here Z in particular). (b) It underallocates overhead costs to smaller-sized products (here W and Y with just one hour of work needed per unit) and over allocates overheads to larger products (here X and particularly Z). 2 ABC versus traditional costing methods Both traditional absorption costing and ABC systems adopt the two stage allocation process. 1 Allocation of overheads ABC establishes separate cost pools for support activities such as despatching.

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