> &% \pProf. Dr. Klaus Gach Ba==xZ;(#8X@"1Arial1Arial1Arial1Arial1Arial1Arial3#,##0\ " ";\-#,##0\ " "=#,##0\ " ";[Red]\-#,##0\ " "?#,##0.00\ " ";\-#,##0.00\ " "I"#,##0.00\ " ";[Red]\-#,##0.00\ " "q*6_-* #,##0\ " "_-;\-* #,##0\ " "_-;_-* "-"\ " "_-;_-@_-k)3_-* #,##0\ _ _-;\-* #,##0\ _ _-;_-* "-"\ _ _-;_-@_-,>_-* #,##0.00\ " "_-;\-* #,##0.00\ " "_-;_-* "-"??\ " "_-;_-@_-{+;_-* #,##0.00\ _ _-;\-* #,##0.00\ _ _-;_-* "-"??\ _ _-;_-@_-#,##0\ "DM";\-#,##0\ "DM"##,##0\ "DM";[Red]\-#,##0\ "DM"$#,##0.00\ "DM";\-#,##0.00\ "DM")$#,##0.00\ "DM";[Red]\-#,##0.00\ "DM">9_-* #,##0\ "DM"_-;\-* #,##0\ "DM"_-;_-* "-"\ "DM"_-;_-@_->9_-* #,##0\ _D_M_-;\-* #,##0\ _D_M_-;_-* "-"\ _D_M_-;_-@_-FA_-* #,##0.00\ "DM"_-;\-* #,##0.00\ "DM"_-;_-* "-"??\ "DM"_-;_-@_-FA_-* #,##0.00\ _D_M_-;\-* #,##0.00\ _D_M_-;_-* "-"??\ _D_M_-;_-@_- @@ @ @ @ @ $@ #0@ $ $ @ $ $ # $ $ $ `Tabelle1q&Tabelle2x'Tabelle3118
$# Product A Product B
Selling price,Direct cost of materials per unit (variable))Direct cost of labour per unit (variable)Quantity of goods producedQuantity of goods sold"Indirect cost of materials (fixed)#Indirect cost of production (fixed)Administration cost (fixed)Sales cost (fixed)%Indirect cost of materials (variable)&Indirect cost of production (variable)on direct cost of materialsper min.Absorption base for indirect cost of materialsDirect cost of materials0Reference figure for indirect cost of productionProduction time'Absorption base for administration cost Manufacturing cost of goods soldAbsorption base for sales cost2Special direct production cost per unit (variable)Production time per unit [min]S1. Determine the cost per unit of product A and product B according to full costingIn full costing variable cost per unit and fixed cost per unit are deducted from the selling price.
The result is profit or loss per unit.]2. Establish a profit and loss statement according to the cost-of-sales method (full costing)Z3. Establish a profit and loss statement according to the total cost method (full costing)IIf the result is determined by total cost results accounting, the performance must be screened against the total cost of production. On a product basis, this figure cannot be derived from multiplying total cost per unit by the quantity of goods produced. This only can be done with the manufacturing cost per unit. Contrary to that the administration cost and the sales cost per unit must be multiplied by the quantity of goods sold. Without proof: The reason for this is that the manufacturing cost of goods sold were used as an absorption base for administration cost and sales cost.W4. Determine the cost per unit of product A and product B according to variable costing2In variable costing only variable costs are attributed to products, the fixed cost are not.Thus, the result of deducting these costs from the selling price does not yield the profit or loss per unit, due to the fact that not all costs were deducted. Therefore this result is called the contribution margin.a5. Establish a profit and loss statement according to the cost-of-sales method (variable costing)^6. Establish a profit and loss statement according to the total cost method (variable costing)S7. Why is the profit in full costing different from the profit in variable costing?RDue to the fact that in variable costing no profit or loss per product can be determined, this is not possible on a total product basis, too. Only the contribution margin can be ascertained. All contribution margins must be added, and then the fixed costs are deducted in total. The result is the profit or loss for all products together.*4
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