Sumários

Continued lecture/problems of chapter 3

10 Abril 2024, 15:30 James M. Kohlmeyer, III

Discussed different levers to change (SP/unit, VC/unit, FC, volume) and effects on BE point and operating income

Margin of safety
Operating leverage
Sales mix (multiple products)
E22, E25, E29, E36, E34


Continued lecture of chapter 3 and problems

9 Abril 2024, 16:00 James M. Kohlmeyer, III

Discussed different levers to change (SP/unit, VC/unit, FC, volume) and effects on BE point and operating income

Margin of safety
Operating leverage
Sales mix (multiple products)
E22, E25, E29, E36, E34


Begin chapter 3 lecture

8 Abril 2024, 15:00 James M. Kohlmeyer, III

Introduction of CVP

Terms
Contribution margin statement (how it differs from income statement)
Break-even point
Target profit


Chapter 3 lecture/problems

5 Abril 2024, 17:30 James M. Kohlmeyer, III

We began chapter 3 (CVP) lecture. In addition, to lecture, students worked on exercises 22 and 25.


Chap 3 Lecture/problems

5 Abril 2024, 13:30 James M. Kohlmeyer, III

We began chapter 3 (CVP) lecture. In addition, to lecture, students worked on exercises 22 and 25.