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P3 : Cost analysis and decision-making - M31 : Cost accounting

2014-05-13 44 Dailymotion

More informations on : http://www.actiononline.fr/parcours/analyse-des-couts-et-prise-de-decisions/ <br /> <br />Learning goals: <br />1- Differentiate financial accounting from cost accounting. <br />2- Understand the uses of cost accounting. <br />3- Grasp the cost concept. <br />4- Understand the main costing methods. <br /> <br />Chapters <br />- Financial and cost accounting <br />- The cost concept <br />- Cost accounting methods <br />- Quiz - Cost accounting <br /> <br />A word from the author <br />"Introducing a management control system promotes growth and productivity. <br />This type of control system helps companies define their goals. <br />No action can be taken without accurate information on the volume of sales that must be reached in order to reach the breakeven point. <br />This introductory module describes cost accounting and costing systems, as opposed to financial accounting (general accounting). <br />The aim is that you become familiar with the key terms and to describe the main techniques to use to meet operational management needs."

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