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P3 : Cost analysis and decision-making - M34 : Relevants costs and decision-making

2014-05-14 33 Dailymotion

More informations on : http://www.actiononline.fr/parcours/analyse-des-couts-et-prise-de-decisions/ <br /> <br />Learning goals: <br />1- Define the relevant cost. <br />2- Use the right costing method(s) for the decision to be taken. <br />3- Make the right decision. <br /> <br />Chapters <br />- Making the right decision <br />- Using full production capacity <br />- Reducing selling price <br />- The Make-or-Buy decision <br />- Dropping a business line or market sector <br />- Setting the selling price for a new business <br />- Choosing the appropriate method <br />- Quiz - Relevant cost and decision-making <br /> <br />A word from the author <br />"How can you take an important operational decision (setting selling prices, making or buying, hiring or firing, discontinuing or launching a product range) without understanding the cost implications? <br />This module addresses that very question: there is a cost that is relevant to each decision; from the relevant cost you can work out which costing method to use to assess profitability and make the right decision."

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