P3 : Cost analysis and decision-making - M33 : Full costing or Absorption costing

Action on Line 2014-05-14

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

Learning goals:
1- Distinguish direct costs from indirect costs.
2- Define cost centres.
3- Allocate indirect costs to the specified product or business line.
4- Calculate the total cost of the specified product or business line.
5- Describe the advantages and limitations of the method.

Chapters
- Full costing
- Advantages and limitations
- Case study "Lauching a Women's town bike"

A word from the author
"You want to launch a new product or service.
What must be its selling price in order to show a profit?
To answer that question you must first calculate the total cost of your product or service.
This module will give you all the steps to calculate the total cost of a product/service."

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