成本与盈亏分析:理解固定成本、变动成本及贡献成本应用.pptxVIP

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成本与盈亏分析:理解固定成本、变动成本及贡献成本应用.pptx

MSING018AccountingWeek8:Lecture8ContributionandCost-Volume-ProfitAnalyses

BytheendofthisTopicareayouwillbeableto:RecogniseandappreciatethechallengesinherentwithinthefullcostingprocessandtheimplicationsfordecisionmakingUnderstandthenatureofFixedandVariablecostclassificationincontrasttoDirectandIndirectclassificationUnderstandtheapplytheuseof‘cost’indecisionmakingUnderstandandapplytheideaofContributioncostingUseContributionindecisionmakingConductthecoreofaBreakevenanalysis2

Lecture7Revisited

TheChallengeof‘Cost’

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