Title: Module 1 Introduction: (CU4 M1)
Course: SkillsCom BA 215 16.0 > Section: Credit Unit 4 Module 1

In this Module you will be introduced to the following:

- Fixed, variable, and mixed cost behavior
- Operating leverage
- Income Statements
- Contribution margin
- Break even analysis
- Margins of safety

Course Outcomes covered in this Module:

- Use Cost-Profit-Volume analysis to calculate break-even points.
- Describe the purpose of budgeting in an organization.
- Calculate cost and efficiency variances using standard cost information.