Page 356 - CTDT MAR 2020

3.1 The Basics of Cost-Volume-Profit - Drill and practice
(CVP) Analysis - Problem solving
3.2 Target Profit and Break-Even - Self-study

Analysis
3.3 CVP Considerations in Choosing a
Cost Structure
3.4 Structuring Sales Commissions
3.5 Sales Mix
3.6 Assumptions of CVP Analysis
Chapter 4: Profit planning - Lecture
4.1. The Basic Framework of Budgeting - Dictate questioning

4 4.2. Preparing the Master Budget 9(9/0) 3 - Drill and practice
- Problem solving
- Self-study
Chapter 5: Flexible budgets and - Lecture
performance analysis - Drill and practice

5.1 Flexible Budgets - Self-study
5 5.2 Flexible Budget Variances 6(6/0) 4
5.3 Flexible Budgets with Multiple Cost
Drivers
5.4 Some Common Errors
Chapter 6: Standard costs and - Lecture
variances - Drill and practice

6.1 Standard Costs—Setting the Stage - Self-study
6.2 A General Model for Standard Cost
Variance Analysis
6.3 Using Standard Costs—Direct
Materials Variances
6.4 Using Standard Costs—Direct Labor

Variances
6 9(9/0) 4
6.5 Using Standard Costs—Variable
Manufacturing Overhead Variances
6.6 An Important Subtlety in the
Materials Variances
6.7 Variance Analysis and Management
by Exception
6.8 International Uses of Standard Costs

6.9 Evaluation of Controls Based on
Standard Costs

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