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CAN > 05 - Management Accounting and Decision Making > Flashcards

05 - Management Accounting and Decision Making Flashcards

1
Q

cost volume result analysis

A

SM

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2
Q

assumptions of CVR

A

always possible to classify FC + VC

FC are stable

VC are proportional to activity

sales price is stable

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3
Q

limitations of CVR

A

determination of breakeven is tricky w/ multiproduct companies

evolution of VC is unstable

FC are only stable in a certain interval

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CAN (6 decks)

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