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Week 14
Learning Objectives
Costing
                                                                        Total
                                 Variable         Fixed Cost Contigenc          Total Fixed
                                                                       Variable             Total Costs
                                 Cost S$              S$       y Cost             Costs
                                                                        Costs



      Top level         Direct    Direct    Direct Overhead
s/n               WBS
      Division          Labour   Materials Expenses  Costs
Where ideas come from
Cost Analysis
• Cost-Benefit Analysis
• Break-Even Point
• Return of Investment (ROI)

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Week 14 learning objectives