Average controllable net assets Make-or- buy: relevant cost Contribution Contribution per unit = SP – VC Over- production incentive Favourable NCI Irrelevant cost Post- acquisition profits Marginal costing Goodwill Period fixed cost Add back HO depreciation Balanced scorecard (trap) Cost of capital Materials price variance Revenue at BEP Stock increases → absorption profit ↑ Breakeven units Goal congruence Variable costs Remove intra- group balances Fixed OH absorption rate Depreciation on FV uplift Fixed costs Average controllable net assets Make-or- buy: relevant cost Contribution Contribution per unit = SP – VC Over- production incentive Favourable NCI Irrelevant cost Post- acquisition profits Marginal costing Goodwill Period fixed cost Add back HO depreciation Balanced scorecard (trap) Cost of capital Materials price variance Revenue at BEP Stock increases → absorption profit ↑ Breakeven units Goal congruence Variable costs Remove intra- group balances Fixed OH absorption rate Depreciation on FV uplift Fixed costs
(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.
Average controllable net assets
Make-or-buy: relevant cost
Contribution
Contribution per unit = SP – VC
Over-production incentive
Favourable
NCI
Irrelevant cost
Post-acquisition profits
Marginal costing
Goodwill
Period fixed cost
Add back HO depreciation
Balanced scorecard (trap)
Cost of capital
Materials price variance
Revenue at BEP
Stock increases → absorption profit ↑
Breakeven units
Goal congruence
Variable costs
Remove intra-group balances
Fixed OH absorption rate
Depreciation on FV uplift
Fixed costs