Teaser - Partial costing

Описание: This teaser is included in the course : Cost analysis and decision-making

Learning goals :
Understand variable costing (distinguishing variable costs from fixed costs, calculating the contribution margin and the break-even point).
Understand direct costing (distinguishing direct fixed costs from shared fixed costs, calculating the contribution on direct costs and the direct costs break-even point).
Maximise net income taking into account the cost structure.

This module contains 3 chapters :
Variable costing
Direct costing
Case study "Toy town"

More information on : www.actiononline.fr