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Table of Contents
I. Introduction....................................................................................................................3
1. Ojective and content of report..................................................................................................3
2. Short introduction for Nike, Inc.................................................................................................3
II. Calculate costs using appropriate techniques of cost analysis to prepare an income
statement using marginal and absorption costs......................................................................4
1. Definion of costs........................................................................................................................4
2. Different costs...........................................................................................................................4
3. Cost-volume profit and cost variances.......................................................................................6
4. Applying absorption and marginal costing (variable costing).....................................................7
III. Explain the advantages and disadvantages of different types of planning tools used
for budgetary control..............................................................................................................8
1. Using budgets for planning and control.....................................................................................8
2. Pricing......................................................................................................................................11
3. Strategic planning ( PEST ).......................................................................................................12
IV. Conclusion.................................................................................................................13
V. References.....................................................................................................................13
I. Introduction
1. Ojective and content of report
Nike, Inc. is a multinational corporation established in the United States that designs,
develops, manufactures, and sells clothes, footwear, accessories, equipment, and services
worldwide. I work to increase the accounting department's efficiency as a member of Nike's
board of directors. The goal of this research was to give information about Nike's varied
budgeting and costing procedures.
2. Short introduction for Nike, Inc
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