Y2 - Management Accounting 1 for Economics

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26tentamens

Lectures

Week 3

Universiteit van Amsterdam · Economics and Business Economics

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Cost-volume-profit analysis
Cost-volume-profit: the basics
The key number for decision making: contribution margin
CVP analysis: assumptions
Operating leverage and cost structures (BHDR p 231)
Describing cost behavior
Non-linearity in cost functions
Cost estimation approaches
Decision making
Opportunity costs
Discontinuation decision (1) (BHDR p 305)
Capacity constraints (1) (BHDR p 301)
Relevant costs and revenues

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