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研修概要
| 目的 | 知識付与 |
|---|---|
| 受講対象者 | 経理部の社員、簿記3級レベル以上の方 |
| 研修時間 | 8時間 |
| 使用教材 | 採算性分析テキスト、資料集 |
カリキュラム
|
午後 |
||
|
1回目 |
各4時間 |
1．損益分岐点分析 （1）固定費と変動費 （2）損益分岐点売上高 （3）損益分岐点比率 2．短期利益計画 （1）目標利益を達成する売上高の計算方法 （2）値上げや値下げなどの価格変動が利益に与える影響 |
|
2回目 |
3．各セグメントの評価 （1）各セグメントごとの損益分岐点と会社全体の利益の関係 4．設備投資の採算性 （1）設備投資の評価方法 （2）設備の購入とリースの採算性分析 |
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