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Management Accounting: A Business Planning Approach
Noah P. Barsky, Villanova University
Anthony H. Catanach, Jr., Villanova University
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Learning Objectives
Chapter 6: Forecasting Tools and Techniques
- Demonstrate the importance of sales forecasting.
- Describe the role of cost drivers in estimating costs.
- Demonstrate the use of graphical and statistical forecasting techniques.
- Demonstrate the use of cost estimates in cost-volume-profit (CVP) analysis.
- Discuss qualitative factors that affect costs.
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