Y2 - Management Accounting 1 for Economics

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1. Chapter 8: Cost-volume-profit analysis
2. Revenue drivers and cost drivers
3. CVP assumptions
4. The break-even point
5. Impact of income taxes
6. Sensitivity analysis and uncertainty
7. Cost planning and CVP
8. Effects of revenue mix on profit
9. Not-for-profit organizations and CVP
10. Contribution margin and gross margin
11. Chapter 9: Determining how costs behave
12. General issues in estimating cost functions
13. The cause-and-effect criterion in choosing cost drivers
14. Cost estimation approaches
15. Steps in estimating a cost function
16. Evaluating and choosing cost drivers
17. Cost drivers and activity-based costing
18. Non-linearity and cost functions
19. Learning curves and non-linear cost functions
20. Chapter 10: Relevant information for decision making
21. Outsourcing and make-or-buy decisions
22. Opportunity costs, outsourcing and capacity constraints
23. Product-mix decisions under capacity constraints
24. Customer profitability and relevant costs
25. Irrelevance of past costs and equipment-replacement decisions