エピソード

  • MBA611 Lecture 3b
    2025/11/18

    Builds on CVP concepts with break-even, target profit, and margin of safety analyses. It applies these techniques to strategic decisions regarding automation, pricing, and cost structure within relevant operational ranges.

    続きを読む 一部表示
    10 分
  • MBA611 Lecture 3a
    2025/11/18

    Focuses on cost behavior and cost-volume-profit (CVP) analysis. It introduces methods for analyzing mixed costs, such as scatter graphs and regression, and explains absorption versus variable costing in internal decision contexts.

    続きを読む 一部表示
    8 分
  • MBA611 Lecture 2a
    2025/11/18

    Explores process and activity-based costing through the lens of stewardship and accountability. Biblical principles of resource management frame the study of cost flow, equivalent units, and FIFO versus weighted-average methods in process costing.

    続きを読む 一部表示
    13 分