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THE MANAGING BUDGETS POCKETBOOK phần 7

GIỚI THIỆU Ngân sách Doanh thu không bao gồm chi tiêu vốn. Chi phí đầu tư là mua của nhà máy, thiết bị, các tòa nhà, vv (được gọi là 'tài sản cố định) sẽ được sử dụng bởi các doanh nghiệp trong một số năm. Chi phí vốn ngân sách riêng trong ngân sách vốn. | PRODUCT COSTING DO COSTS MATTER As long as we are making a profit does it matter where it comes from YES How much profit will you make this year Will it be enough see page 25 How much profit does each of the products make What are the implications of a change in sales mix What will be the impact of cost increases Are you in control of your business If you want to manage profit you must understand and control the costs of making and selling your products. THE PRODUCT COST 65 PRODUCT COSTING WHY PRODUCT COSTS Product costs are used for Valuing stocks Calculating profit Business decisions - pricing - cost reduction - make buy - capital expenditure evaluation Transfer pricing Understanding the product cost is essential PRODUCT COSTING LINK TO PRICING In many instances price is not determined by cost but by how much the market will pay Where there is no established market valuation you will use cost as the basis for - price lists - bids tenders quotations If you don t understand your costs you may be turning down profitable business . or taking on orders that will kill the business off Where do you get this cost information from The Costing System 67