BEP analysis
o Contribution margin
Determine variable cost
o High low method
Make predictions
Determine cost functions
Cost allocation
o Direct method
o Step down method
Overhead
o Cost absorption method
o Variable cost approach
Budget
o Variance analysis
o Types of fixed costs
Evaluation questions. What is the problem within the company
cost contribution ratio?
During the exam, always round to two digits. ALWAYS
o Contribution margin
Determine variable cost
o High low method
Make predictions
Determine cost functions
Cost allocation
o Direct method
o Step down method
Overhead
o Cost absorption method
o Variable cost approach
Budget
o Variance analysis
o Types of fixed costs
Evaluation questions. What is the problem within the company
cost contribution ratio?
During the exam, always round to two digits. ALWAYS
