Goals
The manager or manager of an SME will learn the basic principles for calculating and evaluating the price of his products and services.
Target audience
Entrepreneurs and managers of SMEs as well as anyone interested
›Corporate accounting
- External accounting - Financial accounting
- Internal accounting - Cost accounting
›Accounting per allocation unit - calculation
- Calculation methods
- Advantages and disadvantages of calculation by allocation of indirect costs
›Management accounting or cost accounting
- The cost allocation sheet
- Cost entry and cost accounting by nature
- Cost breakdown - Accounting by cost center
- The rate of increase for indirect costs
- Operating profit
›Calculation of the margin on variable cost
- Origin of the calculation of the variable cost margin
- Comparison with the full cost method
- Definitions
- Variable cost margin calculation methods
- Application of the calculation of the margin on variable cost
Automagically translated from French
Chambre des métiers
2
Circuit de La Foire Internationale Luxembourg Luxembourg
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