Content Specification Outline
Cost/volume/profit analysis CVP分析
| Breakeven analysis | 損益分岐点分析 |
| Profit performance & alternative operating levels | 利益と業務レベルの選択的適用 |
| Analysis of multiple products | 複数製品の場合の損益分岐点分析 |
Marginal analysis 限界分析
| Sunk cost, opportunity costs, & other related concepts | 埋没原価、機会原価、その他の概念 |
| Marginal costs & marginal revenue | 限界費用と限界収益 |
| Special orders & pricing | 特注と値付け |
| Make vs buy | 自製か購買か |
| Sell or process further | 販売か追加加工か |
| Add or drop a segment | 事業の選択 |
| Capacity considerations | 生産能力の考慮 |
Pricing 値決め
| Pricing methodologies | 値決めの方法論 |
| Target costing | 目標原価 |
| Elasticity of demand | 需要の弾力性 |
| Product life-cycle considerations | 製品ライフサイクルの考慮 |
| Market structure considerations | 市場構造の考慮 |
