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