
Comptabilité de gestion : analyse du seuil de rentabilité pour une planification précise
Comptabilité de gestion : analyse du seuil de rentabilité pour une planification précise

What You Will Learn In This Free Course
- Define ‘cost-volume-profit analysis...
- Identify the elements of a cost-vol...
- Describe the contribution to sales ...
- Discuss the break-even point...
- Define ‘cost-volume-profit analysis’
- Identify the elements of a cost-volume-profit calculation
- Describe the contribution to sales ratio
- Discuss the break-even point
- Contrast the margin of safety and operational gearing of entities
- Compute required revenue
- Analyze operational gearing ratios
- Compare the contribution to sales ratios of entities
- Discuss the concept of ‘required revenue’
- Summarize the significance of operational gearing
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