Learn about capital structure and how it can assist you with planning, control, and decision-making.
Learning Objectives
- Learning Outcomes
- Identify the uses of, and different profits calculated under, absorption and marginal costing.
- Calculate appropriate cost inputs for full product cost using overhead absorption rates per unit of production (or service provision).
Major Topics
Capital structure theories;Changes in capital structure and the impact on performance measures;Capital structure considerations for group entities;Dividend policies