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(Variance Analysis) .
(Cost Volume Profit Analysis) , .
(Budget) (); ( , ).
( Selling Expenses Budget).
(Sales Budget) () . .
(Labor Budget) () .
(Factory Overhead Budget) , .
(General and Administrative Expense Budget) .
( Contribution Margin, Profit Margin) .
(Gross Income, Gross Profit) () , , .
(Flexible Budget) (), ( ). .
(Master Budget) (), .
- (Direct Costing, Variable Costing) .
(Differential Costs) .
(Finished Goods Inventory) , , .
( Direct Labor Costs) , .
( Absorption Costing) ; , ( , ).
(Selling Expenses) .
(Conversion Costs) , .
- (Ending Inventory) .
(Controllable Costs) , , , .
(Indirect Costs) , .
(Indirect Labor) , .
(Indirect Materials) , .
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(Last-in, First-out Method, LIFO) , , , . .
(First-in, First-out Method, FIFO) , , . ; .
(Direct Materials Quantity Standard) .
(Direct Labor Time Standard) , .
(Direct Labor Rate Standard) () , .
( Direct Materials Price Standard) .
(Factory Overhead Costs, Manufacturing Overhead) ( , , .).
(Operating Activities) , , .
(Operating Profit, Income from Operations) ( ) . 2, .
(Operating Expenses) , .
(Overhead Volume Variance) () .
(Direct Materials Quantity Variance) , .
(Direct Materials Price Variance) , .
(Direct Labor Efficiency Variance) , .
(Income Statement).
(Variable Costs) , .
(Period Costs, Period Expenses) , ( ). , . .
(Cost Behavior) ( ).
(Average Costing Approach) , .
(Fixed Costs) , .
( Fixed Manufacturing Costs) .
, , (Earnings) , (Earnings before Interest and Taxes), (Earnings per Share).
(Incremental Analysis) .
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(Product Cost) , . , .
(Direct Costs) , (, , ). !
( Direct Materials) , .
(Cost Allocation) , , , , .
(Expenses) . . (Losses) (Extraordinary Items).
(Relevant Information) ; , .
(Relevant Range) , , .
(Cost of Goods Manufactured).
(Cost of Goods Sold) , , .
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(Job Order Cost System) .
(Mixed Costs) (, , ).
(Standard Costs) . -. , .
(Cost) , , ; (, ), .
(Break-Even-Point) , . .
(Transfer Price) , .
(Administrative Expenses) , ( , .).
(Managerial Accounting) , , . .
(Equivalent Units) , .
(Fiscal Year) , .
(Revenue center) , / .
(Cost Center) () , , . , .
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(Responsibility center) , , ( ), (), ( ), , ( ).
(Profit center) , .
(Sales, net) .
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