TAILIEUCHUNG - Lecture Fundamentals of cost accounting (4th edition): Chapter 3 - Lanen, Anderson, Maher

(BQ) Chapter 3: Fundamentals of cost-volume-profit analysis. In order to be a well prepared leader and manager, one must have a systematic method of analyzing the ever changing environment. Chapter 3 focuses on how decision-makers analyze changes in the volume of sales. | © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Fundamentals of Cost Accounting, 4th edition Lanen/Anderson/Maher Fundamentals of Cost-Volume-Profit Analysis Chapter 3 Chapter 3: Fundamentals of Cost-Volume-Profit Analysis In order to be a well prepared leader and manager, one must have a systematic method of analyzing the ever changing environment. Chapter 3 focuses on how decision-makers analyze changes in the volume of sales. Learning Objectives LO 3-1 Use cost-volume-profit (CVP) analysis to analyze decisions. LO 3-2 Understand the effect of cost structure on decisions. LO 3-3 Use Microsoft Excel to perform CVP analysis. LO 3-4 Incorporate taxes, multiple products, and alternative cost structures into the CVP analysis. LO 3-5 Understand the assumptions and limitations of CVP analysis. Each objective covers relations to make pricing and production decisions that increase profit. Successful understanding of the five learning objectives will support good decision making. First, you must be able to use cost-volume-profit (CVP) analysis to analyze decisions. Second, understand how cost structure affects decisions. Third, use Microsoft Excel to perform CVP analysis. Fourth, incorporate taxes, multiple products, and alternative cost structures into the CVP analysis. And finally, understand the assumptions and limitations of CVP analysis. Cost-Volume-Profit Analysis LO 3-1 Use cost-volume-profit (CVP) analysis to analyze decisions. CVP analysis explores the relationship between revenue, cost, and volume and their effect on profits. LO 3-1 Managers must make decisions about volume, pricing and costs and are concerned about the impact of their decisions on profit. Therefore, they need to understand the relations among revenues, costs, volume .

• Kế toán - Kiểm toán
• Cost accounting
• Fundamentals of cost accounting
• Cost analysis
• Cost management systems
• Management control systems
• Cost volume profit analysis
• Decision making
• Cost concepts and behavior
• Cost estimation
• Fundamentals of product
• Ebook Management and cost accounting
• Management and cost accounting
• Management accounting
• Cost assignment
• Process costing
• Value chain
• Costs for decision making
• Cost versus expenses
• Cost management
• Principles of cost accounting
• Accounting for materials
• Accounting for labor
• Factory overhead
• Process cost accounting
• Accounting income
• Divisional income
• Ebook Cost accounting
• Organizational cost flows
• Activity based cost systems for management
• Job order costing
• Joint cost allocation
• Service costing
• Service department