Depreciation on FV uplift Revenue at BEP Post- acquisition profits Favourable Fixed OH absorption rate Fixed costs Goodwill Balanced scorecard (trap) Add back HO depreciation Over- production incentive NCI Remove intra- group balances Cost of capital Make-or- buy: relevant cost Stock increases → absorption profit ↑ Breakeven units Period fixed cost Marginal costing Contribution Contribution per unit = SP – VC Irrelevant cost Variable costs Materials price variance Average controllable net assets Goal congruence Depreciation on FV uplift Revenue at BEP Post- acquisition profits Favourable Fixed OH absorption rate Fixed costs Goodwill Balanced scorecard (trap) Add back HO depreciation Over- production incentive NCI Remove intra- group balances Cost of capital Make-or- buy: relevant cost Stock increases → absorption profit ↑ Breakeven units Period fixed cost Marginal costing Contribution Contribution per unit = SP – VC Irrelevant cost Variable costs Materials price variance Average controllable net assets Goal congruence
(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.
Depreciation on FV uplift
Revenue at BEP
Post-acquisition profits
Favourable
Fixed OH absorption rate
Fixed costs
Goodwill
Balanced scorecard (trap)
Add back HO depreciation
Over-production incentive
NCI
Remove intra-group balances
Cost of capital
Make-or-buy: relevant cost
Stock increases → absorption profit ↑
Breakeven units
Period fixed cost
Marginal costing
Contribution
Contribution per unit = SP – VC
Irrelevant cost
Variable costs
Materials price variance
Average controllable net assets
Goal congruence