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,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,De Javu Copyright.,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,WAY,to be,BETTER FOOD,Product Costing at Fine Foods,OUTLINE,Special Order Dealing,Cost Allocation,Performance Evaluation,Production Schedule Modification,Cost Driver Modification,Evaluation System Modification,Recommendations Summary,Preparing,Activity,Warehousing,Activity,Processing,Activity,Packaging,Activity,Part of,Variable Operating Cost,1.Direct Costs&Indirect Costs,2.MP&Other Products,Part of,Material Cost,Direct costs,Cost driver,Raw material,Material cost for one unit,Packaging material,Material cost for one unit,Direct production salaries,Labor time for one unit,Indirect costs,Cost driver,Electricity,Steam,Estimate,Water,Estimate,Warehouse,Estimate,Variable Manufacturing Costs,Inaccurate,！,Straight to products,reasonable?,Steam boilers,Vehicles,Sanitation,Factory,Product Groups,Products,Products,Assigned to factories by usage of activity,Fixed percentage,2,I,3,Weight,Remaining cost,Fixed percentage,Weight,Unfair!,Straight to products,reasonable?,Fixed Indirect Production Costs,Production time,Variable operating,Cost driver,Freight out,Weight of product shipped to product,Media and sales production costs,Weight of product sold to product,Fixed operating,Cost driver,Sales and marketing cost,Sales volume to product,Top management,Business administration Information systems,Human resources,Supply management,etc.,Unfair!,Really to products?,Other Costs,Break the limits between product and department,1,Operating costs,Products,Some cost drivers are unfair and inaccurate,2,Some costs cant be straightly traced to product,3,Heavy product,Higher cost,Estimate,Accurate,Should be first allocated to product groups,then to products,Problems in Cost Allocation,Cost Center,Manufacturing,Operating,Direct manufacturing,Indirect manufacturing,Corporate,SMU,Variable,Fixed,Fixed,Fixed,Variable,Labor,Material,Package,Product,Raw,material,Package,material,Labor,Cost for 1 unit,Cost for 1 unit,Labor for 1 unit,Freight,out,Media and,P,romotion,Current,Recommendation,Current,Recommendation,Weight,Weight,Distance,Promotion time,Current,Recommendation,Sales and marketing,Corporate level,Sales volume,Included,Labor time,Exclude,Unchanged,Unchanged,Unchanged,Direct Manufacturing,Variable,Operating,Fixed,Operating,There can be more than only one cost driver,and more reasonable cost driver.,!,Assign to,Traditional Approach,Indirect Manufacturing Cost,Cost Object,Cost Object,Cost Object,Cost Object,Cost Object,Cost Object,ABC Approach,Due to limited information,ABC is hard to,implement.,!,Electricity,Steam,Water,Warehousing,Variable,Product Group,Product Group,Fixed,Maintenance,Workshop storage,Production line,Production line,Clearing,Engineering,Management,Environment,Quality,Product Group,Product Group,Product Group,Product,Usage,Volume,Time,Production Time,Pro-rata,Recommendation,Cost Pool,1.Considerations on Special Orders,3.Analysis and Recommendations,2.Problems&Benefits of Special Orders,Accounting,Freight,Direct,material,Overhead,Direct,labor,1.Considerations on Special Orders,Others,1.Considerations on Special Orders,Joint Product,One-time Order,Opportunity Cost,Idle Capacity,Other,Considerations,Long-term Relationship,Short-term Pricing,2.Benefits of Special Orders,Raw Material Long Preserved,Flexibility,Idle Capacity,Well Used,Efficiency,Special Order Avant-garde for a New Market,Strategic Development,MP Niche Market in Mexico,Market Share,Net sales,Variable manufacturing,Fixed manufacturing,Freight out,Contribution margin 1,Request for these special orders come unexpectedly,Right now,Chan
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