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2. Throughput accounting - Wikipedia

   en.wikipedia.org/wiki/Throughput_accounting

   Tax; Key concepts. Accounting period; ... Hours Available per month Cost per hour ($) Foundry 7,300.00 160 ... Standard Cost Accounting Analysis :

3. Cost accounting - Wikipedia

   en.wikipedia.org/wiki/Cost_accounting

   Cost accounting is defined by the ... the costs of running a business. Modern cost accounting originated during the ... cost = $320 per coach ($300 + ($1000 / 50)), a ...

4. Tax accounting in the United States - Wikipedia

   en.wikipedia.org/wiki/Tax_accounting_in_the...

   The Internal Revenue Code governs the application of tax accounting. Section 446 sets the basic rules for tax accounting. Tax accounting under section 446(a) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method. The taxpayer must choose a tax accounting method ...

5. Semi-variable cost - Wikipedia

   en.wikipedia.org/wiki/Semi-variable_cost

   Including the wages, utility bills, raw materials etc. the extra cost per hour (the variable cost) is £300. In this example, the weekly fixed cost is £5000, the variable cost is £300 per hour, and the output is 20 hours. To find the total cost , we calculate: = + =, + =, The total cost would be £11,000 to run the factory for this particular ...

6. Operating expense - Wikipedia

   en.wikipedia.org/wiki/Operating_expense

   An operating expense (opex) [a] is an ongoing cost for running a product, business, or system. [1] Its counterpart, a capital expenditure (capex), is the cost of developing or providing non-consumable parts for the product or system.

7. Activity-based costing - Wikipedia

   en.wikipedia.org/wiki/Activity-based_costing

   In this way, ABC often identifies areas of high overhead costs per unit and so directs attention to finding ways to reduce the costs or to charge more for more costly products. Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective ...