Professional Documents
Culture Documents
variable
cost
Marginal
cost
Manufacturing
overhead rate
Absorption
costing total
costs
Gross profit
margin
Net profit
margin
Breakeve
n point
(units)
Breakeve
n point
(sales)
Target net
income
Contribution
margin
Sales price
variance
Efficiency
variance
Variable
overhead
spending
variance
Variable
overhead
efficiency
variance
Inventor
y
Materia
ls
variance
s (rate)
Materia
ls
variance
s
(volume
)
Labor
variances
(price)
Labor
variances
(quantity
)
Equivalent
units
Cost - volume
-profit
Contribution
margin
Contribution
margin ratio
Margin of
safety
Operating leverage
Cost plus
pricing
Payback
period
Accountin
g rate of
return
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