Report on Managerial

Accounting and Cost

Accounting
Group No-8
 Sultan Al Nahian
Id No:11805061(leader)
Introduction
Management accounting is the provision
of financial and non-financial decision-
making information to managers. In other
words, management accounting helps
directors inside an organization to make
decisions. This can also be known as cost
accounting.
 Glossary

Indirect Cost

Contribution Margin

Common Cost

Direct Cost
 particulars $
Direct materials $ 6.00
Sales-10000 units Direct labors $ 3.50
variable manufacturing overhead $ 1.50
fixed manufacturing overhead $ 4.00
fixed selling expense $ 3.00
fixed administrative expense $ 2.00
sales comission $ 1.00
variable administrative expense $ 0.50

 If sales is 10000 units what is the total/per unit amount of Product cost?
 If sales is 10000 units what is the total/per unit amount of Period cost?
Abdullah Al Omar Faruk
ID:11805024
 Glossary
Contribution Approach
Conversion Cost
Cost Structure
Differential Cost
 particulars $
Direct materials $ 6.00
Sales-10000 units Direct labors $ 3.50
variable manufacturing overhead $ 1.50
fixed manufacturing overhead $ 4.00
fixed selling expense $ 3.00
fixed administrative expense $ 2.00
sales comission $ 1.00
variable administrative expense $ 0.50

 If sales is 10000 units what is the total/per unit amount of variable cost?
 If sales is 10000 units what is the average/total fixed manufacturing cost?
H.M Tareq Aziz
ID: 11805041
 Glossary
Differential Revenue

Direct Labor

Direct Materials

Financial Accounting

Fixed Cost
 particulars $
Direct materials $ 6.00
Sales-10000 units Direct labors $ 3.50
variable manufacturing overhead $ 1.50
fixed manufacturing overhead $ 4.00
fixed selling expense $ 3.00
fixed administrative expense $ 2.00
sales comission $ 1.00
variable administrative expense $ 0.50

 If sales is 10000 units what is the total/per unit amount of Direct cost?
 If sales is 10000 units what is the total/per unit amount of Indirect cost?
 Md.Rasel
ID: 11805058
 Glossary

Finished Incrementa Indirect Indirect

Fixed Cost
Goods l Cost Labor Materials
 Md.Rasel
ID: 11805058

Units produced and sold

Total cost
30,000 40,000 50,000
variable cost $ 180,000.00 ? ?
fixed cost $ 300,000.00 ? ?
Total cost $ 480,000.00 ? ?

cost per unts

variable cost ? ? ?
fixed cost ? ? ?
Total cost per units ? ? ?

• Compute the above schedule of the

company's total costs and cost per unit.
Ajoy Dhar
ID:11805026
 Glossary

Manufacturing Opportunity
Overhead Cost Product Cost

Mixed Cost Period Cost

 Traditional and Contributional format
number of unit sold 20000
selling price per units $ 30
variable selling expense per unts $ 4
variable administrative expense per unts
$ 2
total fixed selling expense $ 40,000
total fixed administrative expense $ 30,000
beginning merchandise inventory $ 24,000
ending merchandise inventory $ 44,000
merchandise purchase $ 180,000
Sumaiya Hoque
ID:11805012
Glossary
Relevant
Cost

Work In Selling
Process Cost

Variable Sunk
Cost Cost
 Traditional and Contributional format
number of unit sold 20000
selling price per units $ 30
variable selling expense per unts $ 4
variable administrative expense per unts
$ 2
total fixed selling expense $ 40,000
total fixed administrative expense $ 30,000
beginning merchandise inventory $ 24,000
ending merchandise inventory $ 44,000
merchandise purchase $ 180,000
THANK YOU