Page 105 - MAC4861_2 Costing Class Slides Part 1

TEST 3 - 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.

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