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Cost Analysis: Managerial and Cost Accounting

A short course of lectures
«Cost Analysis: Managerial and Cost Accounting»

Recap Cost Behavior Margin Beware Margin Mathematics Cost-Volume-Profit and Business Scalability Graphic Presentation Sensitivity Analysis Method of Least Squares Break-Even and Target Income Changing Fixed Costs Cost Behavior Analysis Contribution Margin Per Unit Revenue Shifts Changing Variable Costs Mixed Costs Contribution Margin: Aggregated, per Unit, or Ratio?Fixed Costs Economies of Sale Multiple Products, Selling Costs, and Margin Management Dialing in Your Business Model Variable Costs Business Implications of the Fixed Cost Structure CVP for Multiple Products The Nature of Costs Critical Thinking About CVP Break-Even Calculations Assumptions of CVP Blended Cost Shifts Target Income Calculations High-Low Method

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