Page 16 - Manac Costing Test 1 class slides - 4. Planning And Control
P. 16
COSTING
Objectives
• Make suitable recommendations based on the above
calculations.
• Determine what actions or decisions are required to
achieve a predetermined outcome in different scenarios by
using appropriate techniques.
• Explain the meaning and describe the role of operating
leverage in measuring risk and the way in which it
influences profits.
• Evaluate the operating leverage of different organisations.
16
