P3 : Cost analysis and decision-making - M32 : Direct costing

More informations on : http://www.actiononline.fr/parcours/analyse-des-couts-et-prise-de-decisions/

Learning goals:
1- Understand variable costing (distinguishing variable costs from fixed costs, calculating the contribution margin and the breakeven point).
2- Understand direct specific costing (distinguishing specific fixed costs from shared fixed costs, calculating the contribution on direct costs and the specific breakeven point).
3- Maximize profit taking into account the cost structure.

Chapters
- Variable costing
- Direct specific costing
- Case study "The toy town"

A word from the author
"How are the breakeven point and the breakeven sales point for a department or business line calculated?
What should your contribution margin be and how do you work that margin out?
What impact do costs have on profitability?
These questions are all vital when preparing forecasts, and for the proper running of the company.
This module has been designed to answer all these questions."