интересно о налогах на русскoм
http://www.tarasei.narod.ru/nalog/nal4.htm

что для еkзамена который проалила
https://www.aat.org.uk/myaat/unit/item14108/

http://en.wikipedia.org/wiki/Cost-Volum … t_Analysis
http://www.aleph-capital.com/Glossary/C4.htm
http://www.google.co.uk/#hl=en&sour … 1e81ac315b

http://labspace.open.ac.uk/mod/resource … ?id=361247
http://mirslovarei.com/content_eco/SIST … 30483.html
м. variable costing. Противоположным является absorption costing - калькуляция полной себестоимости)
   калькуляция по прямым издержкам (с отнесением накладных расходов на группы продуктов)
  экон.  калькуляция по прямым издержкам; маржинальная система калькуляции; калькуляция себестоимости по прямым издержкам (с
забыла еще kак и другие ссылки
http://www.opentuition.com/forum/viewto … amp;t=4080
http://www.businessvoc.ru/bv/TermWin.as … rd_id=8664
http://labspace.open.ac.uk/mod/resource … ?id=361243

aat
http://www.accountingtechnician.co.uk/a … item67805/
Flexible forecasts
http://www.accountingtechnician.co.uk/a … item62353/
In the July 2007 edition of Learning Zone (page 28), I explored the concept of break-even analysis and defined the terms fixed cost, variable cost, and contribution, which are also relevant here. The terms semi-variable/semi-fixed cost or mixed cost will also be considered.

Semi-variable/semi-fixed cost is: “A cost containing both fixed and variable components and which is thus partly affected by fluctuations in level of activity” (CIMA). In the following analysis we will base the figures on the marginal cost model:

Case study
You work as a trainee accounting technician for Crescent Feeds, an SME that manufactures a single animal feed.

Your manager presents you with the following forecast of income and costs for the budget period:

Your manager asks you to prepare, in marginal costing format, an estimate of income and cost for a volume of 12,500 tonnes.

To prepare the statement we must examine the behaviour of the income and costs in the range 10,000 to 15,000 tonnes. Each needs careful consideration to see if the pattern is variable, fixed, or a semi-variable cost.

Step 1: Divide the sales revenue at both activity levels by the tonnage and we find that, in both cases, it equals £80 per tonne.

Step 2: Divide the direct labour, and the direct material at both activity levels, by the tonnage. Here we find that direct labour is £6 per unit at both levels of activity and therefore the pattern is linear, they are variable costs. The direct material is £31.50 per unit at both levels, and linear.

Step 3: Divide the process overheads and the other overheads by the tonnage at both activity levels.

Process overheads are £9 per unit at both levels, and thus linear. However, other overheads are £11.50 per unit at the lower level and £9.33 per unit at the higher level of activity – that indicates this is a ‘mixed’ cost.

To identify the fixed and variable elements we need to apply the high-low method:

Thus the variable element is:

By using the known output levels and the variable cost already calculated, we can now find the fixed element:

We can now draft the statement in marginal cost format:

Note:
Contribution per unit £28.50. Unit = tonne
At 10,000 tonnes: contribution £285,000 – £65,000 fixed cost = £220,000 profit.
At 15,000 tonnes: contribution £427,500 – £65,000 fixed cost = £362,500 profit per the original tabulations.
The forecasts can be adjusted to account for variations so that actual values of cost and income can be compared to the budget.

Philip Dunn FMAAT is a lecturer and author

выбор unitov
http://www.accountingtechnician.co.uk/a … ermediate/
brek even
http://www.accountingtechnician.co.uk/a … item52489/
business dictionary
http://www.businessdictionary.com/defin … afety.html

http://www.tenongroup.com/en.aspx

http://www.google.co.uk/#hl=en&source=
hp&q=AAT+33+EBOOK+COURSE+COMPAN+09&btnG=Google+Search&meta=&aq=f&oq=AAT+33+EBOOK+COURSE+COMPAN+09&fp=62a05b16394d8ccd
http://openpdf.com/ebook/aat-unit-33-pdf.html

каплан онлайн пас пейпа
http://financial.kaplan.co.uk/traininga … -2009.aspx