01.02 | Course Lessons

Topics at a glance

Lesson【A】Break-Even Analysis | Cost-Volume-Profit Analysis

List of topics for Lesson【A】▼

【A.01.00】What is Break-Even Analysis ?

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【A.02.00】What is Cost-Volume-Profit Analysis ?

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【A.03.00】Any difference between the two techniques ?

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【A.04.00】How are these techniques helpful in business ?

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【A.05.00】How many sales are required to survive a business in the short run ?

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【A.05.01】How many sales (in quantity) are required to survive a business in the short run ?

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【A.05.02】How many sales (in dollars) are required to survive a business in the short run ?

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【A.05.03】Is the break-even higher the better or lower better ?

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【A.06.00】How many sales are affordable to drop before starting to make losses ?

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【A.06.01】How many sales (in quantity) are affordable to drop before starting to make losses ?

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【A.06.02】How many sales (in dollars) are affordable to drop before starting to make losses ?

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【A.06.03】How many sales (in percentage) are affordable to drop before starting to make losses ?

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【A.06.04】Is the margin of safety higher the better or lower better ?

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【A.06.05】What if the sales drop > MOS ?

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【A.06.06】What if the sales drop = MOS ?

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【A.06.07】What if the sales drop < MOS ?

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【A.07.00】What is the Contribution-to-Sales (CS) ratio ?

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【A.08.00】How informative is the Contribution-to-Sales (CS) ratio in the analysis ?

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【A.09.00】How many sales are required to achieve a target profit ?

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【A.09.01】How many sales (in quantity) are required to achieve a target profit ?

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【A.09.02】How many sales (in dollars) are required to achieve a target profit ?

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【A.10.00】What is a break-even chart ?

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【A.11.00】Any comprehensive illustration of a break-even chart ?

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【A.12.00】What other information from a break-even chart ?

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【A.13.00】How to construct a break-even chart in Excel ?

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【A.14.00】What about a profit-volume chart ?

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【A.15.00】How to construct a profit-volume chart in Excel ?

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【A.16.00】What to be cautious about when dealing with the analysis ?

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Lesson【B】Limiting Factor Analysis

List of topics for Lesson【B】▼

【B.01.00】What is limiting factor analysis ?

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【B.02.00】What is the decision rule when dealing with a constraint issue ?

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【B.03.00】How to determine which product (or service) would be the first priority ?

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【B.04.00】What if the decision (prioritisation) is instead based on the “profit” of a product ?

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【B.05.00】Is “profit” the same as “contribution” ?

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Lesson【C】Make or Buy Decision

List of topics for Lesson【C】▼

【C.01.00】To produce in-house? [V.S] To outsource from suppliers ?

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【C.02.00】What is the guiding rule when dealing with the decision ?

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【C.03.01】What costs to consider if making the products internally ?

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【C.03.02】What else to consider if making the products internally ?

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【C.04.01】What costing principles are applied to the decisions ?

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【C.04.02】Example of opportunity cost ?

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【C.05.00】How to decide if to make the products internally ?

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【C.06.00】How to decide if to buy the products externally ?

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【C.07.00】What if there is no spare capacity ?

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Lesson【D】Decisions to Discontinue Products, Business Units, or Territories

List of topics for Lesson【C】▼

【D.01.00】What ?

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【D.02.01】How to ?

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【D.02.02】How to ?

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【D.02.03】How to ?

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【D.03.01】How to ?

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【D.03.02】How to ?

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【D.03.03】How to ?

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【D.04.00】How to ?

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【D.05.01】How to ?

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【D.05.02】How to ?

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【D.06.00】What ?

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