teall cost 3 ch16

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Education

Published on February 24, 2008

Author: Mahugani

Source: authorstream.com

Chapter 16 Revenues, Sales Variances, and Customer Profitability Analysis:  Chapter 16 Revenues, Sales Variances, and Customer Profitability Analysis Revenue Allocation:  Revenue Allocation Revenue allocation occurs when revenues, related but not traceable to individual products (services or customers), are assigned to individual products a Bundled product is a package of two or more products or services, sold for a single price, each with their own stand-alone prices Often called suite sales Allocate revenues to products based on selling prices or unit costs physical units stand-alone product revenues incremental revenues Pages 599 - 600 Revenue Allocation – Stand Alone:  Revenue Allocation – Stand Alone WordMaster $250 SpreadMaster $300 FinanceMaster $450 Suite price for all three products = $760 Allocation based on Stand-Alone Prices WordMaster $250 / $1,000 x $760 = $190 SpreadMaster $300 / $1,000 x $760 = 228 FinanceMaster $450 / $1,000 x $760 = 342 $760 Pages 600 - 601 Revenue Allocation - Incremental:  Revenue Allocation - Incremental WordMaster $250 SpreadMaster $300 FinanceMaster $450 Suite price for all three products = $760 Allocation based on Incremental Prices * FinanceMaster $450 SpreadMaster 300 FinanceMaster ($760 - $450 - $300) 10 $760 Pages 600 - 601 * Assume primary product is Finance, then Spread, then Word Sales Volume Variance:  Sales Volume Variance Static Budget Variance Pages 603 - 606 Flexible Budget Variance Sales Volume Variance Sales Volume Variance = (actual unit sales - budgeted unit sales) x budgeted contribution margin per unit Sales-Mix and Sales-Quantity Variances:  Sales-Mix and Sales-Quantity Variances Sales-mix variance Actual Actual Budgeted Budgeted = units of all x sales - sales x contribution products sold mix % mix % margin per unit Sales-quantity variance Actual Budgeted Budgeted Budgeted = units of all - units of all x sales x contribution products sold products sold mix % margin per unit Pages 606 - 608 Market-Share and Market-Size Variances:  Market-Share and Market-Size Variances Market-share variance Actual Actual Budgeted Budgeted average = market size x market - market x contribution in units share % share % margin per unit Market-size variance Actual Budgeted Budgeted Budgeted average = market size - market size x market x contribution in units in units share % margin per unit Pages 608 - 610 Customer Profitability Analysis:  Customer Profitability Analysis Consider profitability of individual customers taking into account: customer specific costs distribution channel costs customer support costs corporate sustaining costs Look at customers in terms of short-run and long-run profitability likelihood of retention growth potential increases in overall demand from well-known customers ability to learn from a customer Pages 611 - 616 Mix and Yield Variances for Inputs:  Mix and Yield Variances for Inputs Pages 620 - 623 Mix variance Actual Budgeted Actual total Budgeted = input - input x inputs x price per mix % mix % used input unit Yield variance Actual total Budgeted total Budgeted Budgeted = units of - units of x input x price per input used inputs used mix % input unit Mix and Yield Variances:  Mix and Yield Variances Static Budget Variance Pages 620 - 623 Flexible Budget Variance Sales Volume Variance

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