Fixed costs, contribution margin, profit centre, break-even point ... These terms are the basis for important operational and economic calculations and management decisions. The EBC*L (European Business Competence Licence) certificate demonstrates business management expertise on an internationally recognized level. Module 2 contains everything worth knowing about cost and investment accounting. Grasping structure, terms and definitions of cost an investment accounting is the key to understanding business economics and to attaining a company's objectives.
- Cost distribution sheet
- contribution margin
- Individual/overhead direct/indirect costs
- fixed costs / variable costs
- capacity utilisation
- economies of scale
- fixed cost degression
- internal activity allocation
- calculation, Short/long term price floor
- pricing policy, market types, price-demand function
- cost centre accounting, profit centre
- break-even-point, amortisation, ROI
You will acquire in a compact format, a sound business knowledge that supports you in challenging tasks.
You will understand business contexts, think and act entrepreneurially.
By understanding business terms, you will support your company by achieving its goals.
You will acquire the necessary vocabulary to understand complex business contexts
After completing the "Balance Sheet and Key Figures" module, you will receive the EBC*L Career A.2. Certificate, which officially document your skills.
Employees in accounting, controlling, sales / purchasing / works councils, etc.
Managers of divisions, cost centres and profit centres
Executives, high potentials, project managers (e.g. technicians)
Assistants to the management and divisional management
Employees and managers who want to improve their business vocabulary
This e-learning does not require attendance at BFI Vienna. You learn with our learning platform at home and you can organize your learning times independently. You can repeat the e-learning content as often as you like within the activated period of two months. You will receive your access data by email after registration. A registration is possible at any time.
