Study Guide

Objectives

An introduction to the analysis of the profitability of a company or other organisation and the factors affecting profitability.
Student:
- is able to analyze profitability at both company and product, customer and project level
- understands which components affect profitability
- knows the basics of cost and price determination
- is able to apply what he or she has learned to practical calculation situations

Content

- Different levels of profitability and factors affecting profitability
- Calculation of performance-specific costs using different methods
- Calculation of product and customer-specific profitability using different methods
- Application of costing and pricing methods in the assessment of profitability