CH. 2 ’ yt Intro to Gost Terms 5 Purpose * By Nature 'itek Cos (bene Con Terminology ) VN (nalivee 4 Gaya Cost Sins = OST ACTUAL BvreeT — OBecy J J cost oy J bica directly 4 Aaced Sesoaty Ss Per Blaya bi Sewaty yg ic a ry nya yy Obyece bi Pie vee) 39 Hah emis miko (ot ae! ae dipaka Psutven tdar © endo pet es) be 7 ‘“ men han 90 99 pete: Leica car satee) Stengic (bk di cirerty Oeyactwe Faces 4 Jadi Clasg Direct hoe langrung Cost | ra i sAelokatitan- CLASSIFICATION I Iwoirect a = eee Nil Fo By Cost beHmacuR - an Wa Dike ct : ~ Meterial 7 Bisa long. Bor, § maar ost 7 mona buh biaya ‘teeing G CLASSIFICATION — olofastian twoinect Giea lenyxng Hituey ‘DIRECT Gm: > Sewa, Coding 8) Fe sebtah seg biter tev tidew > ~ Lstrig (ost = 7 Paint betavion Qa veg « 4 ba sere awe, M alotasikan . [Gs Cunsieicatiow By Belouar Walovpun inet Prodoies /volome "ya berviat, 4 ve akan -bervtah, SC proper wonad, Lan te lee production / Volume chonge ad - Fetikg, Une yg \ Siprodiice tonge t— TCU nyo Jodi Ponda = veng. hemat bing Hes komuoret 4 kato Satan levi, alot depd Fesen kollan Kato prduce G unit tl Ve deli 6, kate 10 dicots 40 9 Sama Kms.Changer 4 the GON At Podwel more output lover con Pegadless member % outpue Muthiple Classigteation of Cost Tnerect FC) Direct FC Indvece VC [ Direct VC one ee igi Man eae eg Relevont Range > h Fc L Maximum produchon of units /usage Oa —wually machine or truck Cromple {. Machine Con produce © (000 units Yat, hore thon 1000 > machine wae opermied for teatate Track 400 km. sage than 400 km Se % Taek Can Manfocderg _ Sermee Merchandising, Dee L DM — Mayas. OH ae reentry | i (nevrect) . Material J Laver yy seety gy. UKenyatnn bea Factory OH Any dt twee u a) Cannot be Hie trated durerty doectty trneey,CH. 3-9 (og. Volonw. Progit i fu Haw 4 ceamings Cham) Perilapy Ptat bas » tad Baya, dan laba Viaky tenteptcn) —Caare) ieee Feito nit tye (@), harya yoo (sn) den NC per one ain FC peemutue ‘ # heng aiami —perubalan . cM eee Margin oF | \ Sas.eng Aitereces Breate even v Gobucen Revenye tent Bermpa jauh Md VC i Werelea bakal & Ketiea, " Jorda® ndteates tahy Paiste febelom Rewnve) = — ervsahoan | Ol at tery acs Total Goya igi? ira Wit 99 Coat) ; Sold beruval. 7 \ ¥ BEP watts = | Fenapa 4 benpa & Orgga Atm? og hats Frrena £C erp diual bor babel Gembal, ees (emgarur Uniting. i av d BEP gales revere = beape 4 95 hams A dapar Wiow perisahean 9a wary Basic Equation Ol: Revenve- VC- FC se x Q Revenue < Ve: VOU x @& ae CH Zauotion as CN: Total Revenve (Sales) ~ Total VC Cua: SPu -ycuU Ol: (MN -FC we torNoy cM (NY cs on al Revenue "2 or md wey 4 calculate cM cm: CMU KO ee Bee Tavation BEP Reeme: FC cM, bee Unis: FC 4 Fe nate FO CMU CMY al MOS Equation MOS in = Podger Soles. - wep gee (ev) (Ree) Mos in Unt: Gudger Unie — BEP UL hos Rato - Mos / Budge 5