User:Jukeboksi/BBA studies/Accounting: Difference between revisions
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:::: ''an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs.'' | :::: ''an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs.'' | ||
::::Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilize cost drivers to attach activity costs to outputs. ( Wikipedia ) | ::::Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilize cost drivers to attach activity costs to outputs. ( Wikipedia ) | ||
* '''[[w:Sensitivity analysis|Sensitivity analysis]]''' is the study of how the [[w:uncertainty|uncertainty]] in the output of a [[w:mathematical model|mathematical model]] or system (numerical or otherwise) can be apportioned to different sources of [[w:uncertainty|uncertainty]] in its inputs. ( Wikipedia ) | |||
=== Lesson 4 Cost-volume-profit analysis === | === Lesson 4 Cost-volume-profit analysis === | ||