This basic-level online tutorial covers cost accounting concepts related to the study of the relationships between costs and volume and their effect on profit. This type of analysis assists management in effectively using resources in the short run and provides useful information for product pricing. It can be used to analyze the effect of changes in the product mix or changes in the cost structure and determine the volume of output required to yield a specific profit.
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Estimated Course Duration:
Upon completion of this course, the learner will be able to:
- Define and calculate "break-even-point"
- Identify how to calculate the contribution ratio
- Identify and calculate margin of safety
- Identify the differences between traditional cost systems and activity-based costing
79 minutes (1.5 CPE)
Field of Study:
Introduction to Inventory Control Methods; Module1: Cost Terms, Concepts and Classifications; Module 2: Job Order Costing
Download the Course Description
In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the Final Exam.
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CONTINUING PROFESSIONAL EDUCATION CREDITS
Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org