Page 350 - CTDT QTKD 2020

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

3.3 CVP Considerations in Choosing a Cost solving
Structure - Self-study
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
4.2. Preparing the Master Budget questioning

- Drill and
4 9 3
practice
- Problem
solving
- Self-study

Chapter 5: Flexible budgets and - Lecture
performance analysis - Drill and
5.1 Flexible Budgets practice
5 5.2 Flexible Budget Variances 6 4 - Self-study
5.3 Flexible Budgets with Multiple Cost
Drivers
5.4 Some Common Errors

Chapter 6: Standard costs and variances - Lecture
6.1 Standard Costs—Setting the Stage - Drill and
6.2 A General Model for Standard Cost practice
Variance Analysis - Self-study
6.3 Using Standard Costs—Direct Materials
Variances

6.4 Using Standard Costs—Direct Labor
Variances
6 6.5 Using Standard Costs—Variable 6 4
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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