贝恩财务分析-cost accounting(英文版).pptVIP

CU7122397ECA Importance of cost allocation Client example Definitions direct vs. indirect, fixed vs. variable breakeven volume Exercises cost allocation breakeven volume Key takeaways Agenda CU7122397ECA A company must know the total cost associated with the production and delivery of its good and services in order to make the right strategic and tactical decisions Most companies lack accurate cost data by product All costs can be broken down along two dimensions: fixed versus variable and direct versus indirect Defining the appropriate time horizon for costs is important because fix