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