Cost Accounting Analysis   32-slide PPT PowerPoint presentation slide deck (PPT)
$29.99

Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Log in to unlock full preview.
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Cost Accounting Analysis (32-slide PPT PowerPoint presentation slide deck (PPT)) Preview Image
Arrow   Click main image to view in full screen.

Cost Accounting Analysis (PowerPoint PPT Slide Deck)

PowerPoint (PPT) 32 Slides

$29.99
Explore in-depth cost allocation analysis with insights from ex-McKinsey consultants. Enhance profitability assessment and strategic decision-making.
Add to Cart
  


Immediate download
Free lifetime updates

COST OPTIMIZATION PPT DESCRIPTION

This product (Cost Accounting Analysis) is a 32-slide PPT PowerPoint presentation slide deck (PPT), which you can download immediately upon purchase.

It is critical to have accurate and complete cost data to make sound strategic and tactical management decisions. Most companies lack accurate cost data by product.

This document dives deep into the nuances of cost allocation, providing a comprehensive analysis that can help you identify which of your products are truly profitable. The case study of Middle America Manufacturing reveals the stark difference between perceived and actual profitability, highlighting the importance of accurate cost data. This kind of insight can be pivotal when deciding whether to continue, exit, or revamp certain product lines.

You’ll also find a detailed discussion on fixed versus variable costs, emphasizing the significance of defining the appropriate time horizon for your analysis. This section clarifies how costs can behave differently over varying volumes, offering practical examples such as supervisory labor and production labor. Understanding these distinctions can aid in more precise budgeting and forecasting.

The document further explores the concept of breakeven volume, illustrating how to determine the point at which your company covers its fixed costs. This is crucial for setting realistic sales targets and pricing strategies. The graphical representation simplifies the concept, making it easier to grasp and apply to your own business scenarios.

The cost allocation exercise provides a hands-on approach to applying these principles. By breaking down costs into fixed, variable, direct, and indirect categories, you can better understand the financial dynamics of your operations. This exercise, along with the caveats discussed, equips you with the tools to make more informed, strategic decisions.

Got a question about the product? Email us at support@flevy.com or ask the author directly by using the "Ask the Author a Question" form. If you cannot view the preview above this document description, go here to view the large preview instead.

Source: Best Practices in Cost Optimization PowerPoint Slides: Cost Accounting Analysis PowerPoint (PPT) Presentation Slide Deck, Documents & Files

COST OPTIMIZATION PPT SLIDES

Understanding Cost Structures: Fixed, Variable, and Breakeven Analysis

Understanding Cost Classifications in Accounting

Understanding Breakeven Volume in Cost Accounting

Understanding Breakeven Volume in Cost Accounting

This PPT slide presents a clear graphical representation of breakeven volume in the context of cost accounting. It defines breakeven volume as the point at which a company’s total revenue equals its fixed costs, resulting in zero operating profit. This concept is crucial for understanding how volume impacts profitability.

The graph illustrates the relationship between contribution margin, operating profit, and operating loss against volume. The x-axis represents volume, while the y-axis shows the contribution margin. The upward slope of the contribution margin line indicates that as volume increases, the contribution margin also rises, leading to operating profit once fixed costs are covered.

The breakeven point is marked on the graph, demonstrating the transition from operating loss to operating profit. Below this point, the company incurs losses, while above it, profits begin to materialize. The formula provided at the bottom reinforces the calculation of breakeven volume: dividing fixed costs by unit contribution, which is derived from the difference between price per unit and variable cost per unit.

Understanding this breakeven analysis is vital for decision-making regarding pricing strategies, cost management, and sales volume targets. It allows executives to assess the minimum sales needed to avoid losses, thereby guiding strategic planning and resource allocation. This slide serves as a foundational tool for executives aiming to enhance financial performance and operational efficiency.

Understanding Cost Behavior: Fixed, Semi-variable, and Variable

Cost Categorization for Sales Volume Increase

Profitability Analysis of Middle America Manufacturing

Understanding Operating Profit and Breakeven Analysis


$29.99
Explore in-depth cost allocation analysis with insights from ex-McKinsey consultants. Enhance profitability assessment and strategic decision-making.
Add to Cart
  

ABOUT THE AUTHOR

Additional documents from author: 130

Ask the Author a Question

You must be logged in to contact the author.

Click here to log in Click here register

Did you know?
The average daily rate of a McKinsey consultant is $6,625 (not including expenses). The average price of a Flevy document is $65.
Bundle and save! You can save up to 47% with bundles!

View bundle(s)




Trusted by over 10,000+ Client Organizations
Since 2012, we have provided best practices to over 10,000 businesses and organizations of all sizes, from startups and small businesses to the Fortune 100, in over 130 countries.
AT&T GE Cisco Intel IBM Coke Dell Toyota HP Nike Samsung Microsoft Astrazeneca JP Morgan KPMG Walgreens Walmart 3M Kaiser Oracle SAP Google E&Y Volvo Bosch Merck Fedex Shell Amgen Eli Lilly Roche AIG Abbott Amazon PwC T-Mobile Broadcom Bayer Pearson Titleist ConEd Pfizer NTT Data Schwab




Read Customer Testimonials

 
"As a consulting firm, we had been creating subject matter training materials for our people and found the excellent materials on Flevy, which saved us 100's of hours of re-creating what already exists on the Flevy materials we purchased."

– Michael Evans, Managing Director at Newport LLC
 
"The wide selection of frameworks is very useful to me as an independent consultant. In fact, it rivals what I had at my disposal at Big 4 Consulting firms in terms of efficacy and organization."

– Julia T., Consulting Firm Owner (Former Manager at Deloitte and Capgemini)
 
"FlevyPro has been a brilliant resource for me, as an independent growth consultant, to access a vast knowledge bank of presentations to support my work with clients. In terms of RoI, the value I received from the very first presentation I downloaded paid for my subscription many times over! The "

– Roderick Cameron, Founding Partner at SGFE Ltd
 
"My FlevyPro subscription provides me with the most popular frameworks and decks in demand in today’s market. They not only augment my existing consulting and coaching offerings and delivery, but also keep me abreast of the latest trends, inspire new products and service offerings for my practice, and educate me "

– Bill Branson, Founder at Strategic Business Architects
 
"Flevy is now a part of my business routine. I visit Flevy at least 3 times each month.

Flevy has become my preferred learning source, because what it provides is practical, current, and useful in this era where the business world is being rewritten.

In today's environment where there are so "

– Omar Hernán Montes Parra, CEO at Quantum SFE
 
"Flevy.com has proven to be an invaluable resource library to our Independent Management Consultancy, supporting and enabling us to better serve our enterprise clients.

The value derived from our [FlevyPro] subscription in terms of the business it has helped to gain far exceeds the investment made, making a subscription a no-brainer for any growing consultancy – or in-house strategy team."

– Dean Carlton, Chief Transformation Officer, Global Village Transformations Pty Ltd.
 
"I have used FlevyPro for several business applications. It is a great complement to working with expensive consultants. The quality and effectiveness of the tools are of the highest standards."

– Moritz Bernhoerster, Global Sourcing Director at Fortune 500
 
"I like your product. I'm frequently designing PowerPoint presentations for my company and your product has given me so many great ideas on the use of charts, layouts, tools, and frameworks. I really think the templates are a valuable asset to the job."

– Roberto Fuentes Martinez, Senior Executive Director at Technology Transformation Advisory




Save with Bundles

This document is available as part of the following discounted bundle(s):

Save 47%!
Essential Consulting Knowledge Builder

This bundle contains 21 total documents. See all the documents to the right.

$1329.79 $699.99 (47% discount)


Add Bundle & Save


Your Recently Viewed Documents

Customers Also Bought These Documents


Customers Also Like These Documents

Related Management Topics


Costing Presentation Development Performance Management Strategy Development Goal Setting Corporate Board Business Case Development Procurement Strategy Business Case Example Consulting Frameworks Pyramid Principle Growth Strategy Vision Statement Breakout Strategy Project Cost Management Accounting Activity Based Costing

Receive our FREE presentation on Operational Excellence

This 50-slide presentation provides a high-level introduction to the 4 Building Blocks of Operational Excellence. Achieving OpEx requires the implementation of a Business Execution System that integrates these 4 building blocks.