Managerial Accounting هذه الدورة تدرس باللغة الإنجليزية

تفاصيل الدورة

• Explain variable, fixed, and mixed costs and the relevant range.
• Apply the high-low method to determine the components of mixed costs.
• Prepare a CVP income statement to determine contribution margin
• Compute the break-even point using three approaches
• Determine the sales required to earn target net income and determine margin of safety.
• Use CVP analysis to respond to changes in the business environment.

• Describe management’s decision making process and incremental analysis.
• Incremental analysis approach
• How incremental analysis works
• Types of incremental analysis
• Analyze the relevant costs in various decisions involving incremental analysis.
• Special price order
• Make or buy
• Sell or process further
• Repair, retain, or replace equipment
• Eliminate an unprofitable segment or product