More informations on : http://www.actiononline.fr/parcours/analyse-des-couts-et-prise-de-decisions/ <br /> <br />Learning goals: <br />1- Understand variable costing (distinguishing variable costs from fixed costs, calculating the contribution margin and the breakeven point). <br />2- Understand direct specific costing (distinguishing specific fixed costs from shared fixed costs, calculating the contribution on direct costs and the specific breakeven point). <br />3- Maximize profit taking into account the cost structure. <br /> <br />Chapters <br />- Variable costing <br />- Direct specific costing <br />- Case study "The toy town" <br /> <br />A word from the author <br />"How are the breakeven point and the breakeven sales point for a department or business line calculated? <br />What should your contribution margin be and how do you work that margin out? <br />What impact do costs have on profitability? <br />These questions are all vital when preparing forecasts, and for the proper running of the company. <br />This module has been designed to answer all these questions."
