Management  |  Format: Flash

Cost Behavior Analysis

Course Overview:
Cost behavior analysis provides a useful overview of financial data and financial outcomes for planning, control, and decision making. The program is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. Topics include break-even analysis, cost-volume-profit analysis, fixed and variable costing, and regression analysis.

Learning Objectives:
After completing this course, the participant will be able to:

  • Recognize various contribution margin concepts.
  • Identify several factors used to compute a cost-volume-profit analysis.
  • Calculate break-even points and recognize ways to the reduce break-even point.
  • Identify examples of variable costs, fixed costs, and mixed costs.
  • Recognize the advantages and disadvantages of the classifying cost behaviors and types.
  • Distinguish between committed and discretionary fixed costs.
  • Recognize methods for estimating the cost-volume formula.
    Catalog Number: 99DEL08
    CPE Credits: 1 Registry / 1 QAS
    Author: Steve Spafford, CPA
    Advanced Preparation:
    Basic Math and Accounting
    Course Level: Overview
    Field of Study: Management Services
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Windows or Mac OS
    Release/Expiration Dates: Dec 22, 2014 / Jun 30, 2021