Y2 - Management Accounting 1 for Business

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1. Chapter 8: Cost-volume-profit analysis
2. Drivers, contribution and the CVP model
3. CVP assumptions
4. The break-even point: SwapBike
5. CVP and profit-volume graphs
6. Target operating profit and income tax
7. Effects of sales mix on profit
8. Cost structure, operating leverage and sensitivity
9. CVP for a bike user and a not-for-profit organisation
10. Contribution margin and gross margin
11. Chapter 10: Relevant information for decision making
12. Information and the decision process
13. Irrelevance of past costs and equipment replacement
14. Accepting a special order: MRI capacity and opportunity cost
15. Discontinuation: avoidable costs, not allocated losses
16. Outsourcing and make-or-buy decisions
17. Opportunity cost of investment in stock
18. Product-mix decisions under capacity constraints: Jameson
19. Customer profitability and relevant costs
20. Chapter 12: Pricing issues and customer profitability analysis
21. Major influences on pricing
22. Market-based pricing and target costing
23. Value engineering, cost incurrence and locked-in costs
24. Cost-plus pricing: markup versus margin
25. Life-cycle product budgeting and costing (additional reading)
26. Customer revenues, costs and the cost hierarchy
27. Spring Distribution: a full customer-profitability calculation
28. Customer profitability profiles and long-run customer value
29. Applying the week’s decision rules