Economic Decision Making Using Cost Data

Index

A

ABC. See Activity-based costing

Absorption costing, 87, 89–92

Accounting costs, 75–77, 107

Accounting-derived costs, decision making, 80–82

activity-based costing (ABC), 95–100

cost allocation, 85–95

taxing externalities, 82–85

Activity-based costing (ABC), 95–100, 105

Activity-based costing overhead rates, 96–97

Average fixed cost, 55–59. See also Fixed costs

Average product, 52, 53

Average total cost, 58, 59, 67

Average variable cost, 55–59, 67. See also Variable costing

Avoidable fixed costs, 23, 68. See also Fixed costs

B

Balance sheets, 11, 13, 22

Breakpoint level of sales, 9

C

Consumer choice theory, 25

Conversion cost, 79

Costing information, 96

Cost of goods sold expense, 80

Cost of transaction, 4

Cost theory, 49, 54–73

average ...