Study Guide

Objective

After a completed study unit the student can
- exploit different cost calculation methods to determine the costs of a product

- produce product price determination calculations

- optimise production volumes and transportation costs

- budget the various sectors of business activities

- in a competitive situation, manage the business as a member of a team so that any set goals can be reached

- act appropriately in meetings and negotiations and draw up the relevant documents

Content

- labour, material and capital costs

- allocation of costs to cost centres

- allocation of costs to products

- pricing calculations

- linear optimation

- budgeting

- business management game

- meetings and negotiations skills

Evaluation scale

H-5