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Research Questions, Scope, and Feasibility","\u002Fen\u002Facademic-writing\u002F01-research-questions-and-planning","en\u002Facademic-writing\u002F01-research-questions-and-planning",{"title":23,"path":24,"stem":25},"2. Search, Evaluate, and Read Evidence","\u002Fen\u002Facademic-writing\u002F02-reading-and-literature-matrix","en\u002Facademic-writing\u002F02-reading-and-literature-matrix",{"title":27,"path":28,"stem":29},"3. From Sources to Synthesis and Argument","\u002Fen\u002Facademic-writing\u002F03-arguments-outlines-and-paragraphs","en\u002Facademic-writing\u002F03-arguments-outlines-and-paragraphs",{"title":31,"path":32,"stem":33},"4. Literature Review and a Defensible Gap","\u002Fen\u002Facademic-writing\u002F04-writing-the-literature-review","en\u002Facademic-writing\u002F04-writing-the-literature-review",{"title":35,"path":36,"stem":37},"5. Research Design, Evidence, and Core Sections","\u002Fen\u002Facademic-writing\u002F05-core-sections-and-evidence","en\u002Facademic-writing\u002F05-core-sections-and-evidence",{"title":39,"path":40,"stem":41},"6. Citation, Paraphrasing, Integrity, and AI","\u002Fen\u002Facademic-writing\u002F06-citation-paraphrasing-and-integrity","en\u002Facademic-writing\u002F06-citation-paraphrasing-and-integrity",{"title":43,"path":44,"stem":45},"7. Revision, Review, and Submission","\u002Fen\u002Facademic-writing\u002F07-revision-style-and-submission","en\u002Facademic-writing\u002F07-revision-style-and-submission",{"title":47,"path":48,"stem":49},"8. Research Workbook","\u002Fen\u002Facademic-writing\u002F08-literature-review-checklist-and-template","en\u002Facademic-writing\u002F08-literature-review-checklist-and-template",{"title":51,"path":52,"stem":53},"9. Research Workflow and Tools","\u002Fen\u002Facademic-writing\u002F09-tools-for-academic-writing-and-literature-management","en\u002Facademic-writing\u002F09-tools-for-academic-writing-and-literature-management",{"title":55,"path":56,"stem":57},"10. Worked Project — From Question to Defensible Conclusion","\u002Fen\u002Facademic-writing\u002F10-worked-example-from-block-structure-to-question-chain","en\u002Facademic-writing\u002F10-worked-example-from-block-structure-to-question-chain",{"title":59,"path":60,"stem":61,"children":62,"page":249},"Accounting","\u002Fen\u002Faccounting","en\u002Faccounting",[63,69,87,93,193],{"title":64,"path":65,"stem":66,"children":67},"Accounting — From Evidence to Decisions","\u002Fen\u002Faccounting\u002F00-index","en\u002Faccounting\u002F00-index",[68],{"title":64,"path":65,"stem":66},{"title":70,"path":71,"stem":72,"children":73},"Accounting Appendix","\u002Fen\u002Faccounting\u002Fappendix","en\u002Faccounting\u002Fappendix\u002Findex",[74,75,79,83],{"title":70,"path":71,"stem":72},{"title":76,"path":77,"stem":78},"Worked Examples and Error Diagnosis","\u002Fen\u002Faccounting\u002Fappendix\u002F24-examples-pitfalls","en\u002Faccounting\u002Fappendix\u002F24-examples-pitfalls",{"title":80,"path":81,"stem":82},"Accounting Glossary","\u002Fen\u002Faccounting\u002Fappendix\u002F26-glossary","en\u002Faccounting\u002Fappendix\u002F26-glossary",{"title":84,"path":85,"stem":86},"Reading and Evidence Map","\u002Fen\u002Faccounting\u002Fappendix\u002F27-reading-map","en\u002Faccounting\u002Fappendix\u002F27-reading-map",{"title":88,"path":89,"stem":90,"children":91},"Northstar Record-to-Decision Capstone","\u002Fen\u002Faccounting\u002Fcapstone","en\u002Faccounting\u002Fcapstone\u002Findex",[92],{"title":88,"path":89,"stem":90},{"title":94,"path":95,"stem":96,"children":97},"Financial Accounting","\u002Fen\u002Faccounting\u002Ffinancial-accounting","en\u002Faccounting\u002Ffinancial-accounting\u002Findex",[98,99,117,131,165,179],{"title":94,"path":95,"stem":96},{"title":100,"path":101,"stem":102,"children":103},"1. Foundations","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002Findex",[104,105,109,113],{"title":100,"path":101,"stem":102},{"title":106,"path":107,"stem":108},"Objectives and Qualitative Characteristics","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F01-objectives-qualitative-characteristics","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F01-objectives-qualitative-characteristics",{"title":110,"path":111,"stem":112},"Equation and Elements","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F02-equation-elements","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F02-equation-elements",{"title":114,"path":115,"stem":116},"Accrual Basis, Estimates and Periods","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F03-accounting-bases-principles","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F03-accounting-bases-principles",{"title":118,"path":119,"stem":120,"children":121},"2. Recording Transactions","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions","en\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002Findex",[122,123,127],{"title":118,"path":119,"stem":120},{"title":124,"path":125,"stem":126},"Double-Entry and Debit\u002FCredit","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr","en\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr",{"title":128,"path":129,"stem":130},"Accounting Cycle","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F05-accounting-cycle","en\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F05-accounting-cycle",{"title":132,"path":133,"stem":134,"children":135},"3. Measurement and Adjustments","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002Findex",[136,137,141,145,149,153,157,161],{"title":132,"path":133,"stem":134},{"title":138,"path":139,"stem":140},"Revenue Recognition","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F07-revenue-recognition","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F07-revenue-recognition",{"title":142,"path":143,"stem":144},"Inventory","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F08-inventory","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F08-inventory",{"title":146,"path":147,"stem":148},"Receivables and Expected Credit Losses","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F09-receivables","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F09-receivables",{"title":150,"path":151,"stem":152},"Property, Plant and Equipment","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F10-ppe","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F10-ppe",{"title":154,"path":155,"stem":156},"Intangible Assets","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F11-intangibles","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F11-intangibles",{"title":158,"path":159,"stem":160},"Leases","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F12-leases","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F12-leases",{"title":162,"path":163,"stem":164},"Current and Deferred Income Tax","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F13-income-tax","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F13-income-tax",{"title":166,"path":167,"stem":168,"children":169},"4. Reporting and Cash","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash","en\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002Findex",[170,171,175],{"title":166,"path":167,"stem":168},{"title":172,"path":173,"stem":174},"Linked Financial Statements","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F06-financial-statements","en\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F06-financial-statements",{"title":176,"path":177,"stem":178},"Cash, Reconciliation and Internal Control","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F14-cash-control","en\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F14-cash-control",{"title":180,"path":181,"stem":182,"children":183},"5. Analysis and Comparison","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison","en\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002Findex",[184,185,189],{"title":180,"path":181,"stem":182},{"title":186,"path":187,"stem":188},"Ratio Analysis","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F15-ratio-analysis","en\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F15-ratio-analysis",{"title":190,"path":191,"stem":192},"IFRS versus US GAAP","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F25-ifrs-gaap","en\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F25-ifrs-gaap",{"title":194,"path":195,"stem":196,"children":197},"Management Accounting","\u002Fen\u002Faccounting\u002Fmanagement-accounting","en\u002Faccounting\u002Fmanagement-accounting\u002Findex",[198,199,217,235],{"title":194,"path":195,"stem":196},{"title":200,"path":201,"stem":202,"children":203},"1. Cost Foundations","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002Findex",[204,205,209,213],{"title":200,"path":201,"stem":202},{"title":206,"path":207,"stem":208},"Cost Concepts and Behaviour","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F16-cost-concepts","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F16-cost-concepts",{"title":210,"path":211,"stem":212},"Costing Systems","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F17-costing-systems","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F17-costing-systems",{"title":214,"path":215,"stem":216},"Variable and Absorption Costing","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F19-variable-vs-absorption","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F19-variable-vs-absorption",{"title":218,"path":219,"stem":220,"children":221},"2. Planning and Control","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002Findex",[222,223,227,231],{"title":218,"path":219,"stem":220},{"title":224,"path":225,"stem":226},"Cost–Volume–Profit Analysis","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F18-cvp-analysis","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F18-cvp-analysis",{"title":228,"path":229,"stem":230},"Budgeting and Variance Analysis","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F20-budgeting-variances","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F20-budgeting-variances",{"title":232,"path":233,"stem":234},"Performance Measurement","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F21-performance-measurement","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F21-performance-measurement",{"title":236,"path":237,"stem":238,"children":239},"3. Decisions and Investment","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment","en\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002Findex",[240,241,245],{"title":236,"path":237,"stem":238},{"title":242,"path":243,"stem":244},"Short-Term Decisions","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F22-short-term-decisions","en\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F22-short-term-decisions",{"title":246,"path":247,"stem":248},"Capital Budgeting","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F23-capital-budgeting","en\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F23-capital-budgeting",false,{"title":251,"path":252,"stem":253,"children":254,"page":249},"Business Analytics","\u002Fen\u002Fbusiness-analytics","en\u002Fbusiness-analytics",[255,261,279,305,335,365,383,400],{"title":256,"path":257,"stem":258,"children":259},"Business Analytics — From Data to Defensible Action","\u002Fen\u002Fbusiness-analytics\u002F00-index","en\u002Fbusiness-analytics\u002F00-index",[260],{"title":256,"path":257,"stem":258},{"title":262,"path":263,"stem":264,"children":265},"0. Decision and Data Foundations","\u002Fen\u002Fbusiness-analytics\u002F00-intro","en\u002Fbusiness-analytics\u002F00-intro\u002Findex",[266,267,271,275],{"title":262,"path":263,"stem":264},{"title":268,"path":269,"stem":270},"Decision Framing","\u002Fen\u002Fbusiness-analytics\u002F00-intro\u002F01-decision-framing","en\u002Fbusiness-analytics\u002F00-intro\u002F01-decision-framing",{"title":272,"path":273,"stem":274},"Data Contracts","\u002Fen\u002Fbusiness-analytics\u002F00-intro\u002F02-data-contracts","en\u002Fbusiness-analytics\u002F00-intro\u002F02-data-contracts",{"title":276,"path":277,"stem":278},"Reproducible Analytics Workflow","\u002Fen\u002Fbusiness-analytics\u002F00-intro\u002F03-reproducible-workflow","en\u002Fbusiness-analytics\u002F00-intro\u002F03-reproducible-workflow",{"title":280,"path":281,"stem":282,"children":283},"1. Descriptive Analytics","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive","en\u002Fbusiness-analytics\u002F01-descriptive\u002Findex",[284,285,289,293,297,301],{"title":280,"path":281,"stem":282},{"title":286,"path":287,"stem":288},"Distributions and Exploratory Data Analysis","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F04-distributions-eda","en\u002Fbusiness-analytics\u002F01-descriptive\u002F04-distributions-eda",{"title":290,"path":291,"stem":292},"KPIs and Denominators","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F05-kpis-denominators","en\u002Fbusiness-analytics\u002F01-descriptive\u002F05-kpis-denominators",{"title":294,"path":295,"stem":296},"Segments, Cohorts and Funnels","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F06-segmentation-cohorts-funnels","en\u002Fbusiness-analytics\u002F01-descriptive\u002F06-segmentation-cohorts-funnels",{"title":298,"path":299,"stem":300},"Visual Evidence and Data Stories","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F07-visualisation-story","en\u002Fbusiness-analytics\u002F01-descriptive\u002F07-visualisation-story",{"title":302,"path":303,"stem":304},"Experiments and Causal Boundaries","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F08-experiments-causal-boundary","en\u002Fbusiness-analytics\u002F01-descriptive\u002F08-experiments-causal-boundary",{"title":306,"path":307,"stem":308,"children":309},"2. Predictive Analytics","\u002Fen\u002Fbusiness-analytics\u002F02-predictive","en\u002Fbusiness-analytics\u002F02-predictive\u002Findex",[310,311,315,319,323,327,331],{"title":306,"path":307,"stem":308},{"title":312,"path":313,"stem":314},"Validation, Baselines and Leakage","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F09-validation-leakage","en\u002Fbusiness-analytics\u002F02-predictive\u002F09-validation-leakage",{"title":316,"path":317,"stem":318},"Regression and Forecasting","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F10-regression-forecasting","en\u002Fbusiness-analytics\u002F02-predictive\u002F10-regression-forecasting",{"title":320,"path":321,"stem":322},"Classification and Calibration","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F11-classification-calibration","en\u002Fbusiness-analytics\u002F02-predictive\u002F11-classification-calibration",{"title":324,"path":325,"stem":326},"Trees and Ensembles","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F12-trees-ensembles","en\u002Fbusiness-analytics\u002F02-predictive\u002F12-trees-ensembles",{"title":328,"path":329,"stem":330},"Decision Metrics and Thresholds","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F13-decision-metrics-thresholds","en\u002Fbusiness-analytics\u002F02-predictive\u002F13-decision-metrics-thresholds",{"title":332,"path":333,"stem":334},"Explainability, Monitoring and Drift","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F14-explainability-drift","en\u002Fbusiness-analytics\u002F02-predictive\u002F14-explainability-drift",{"title":336,"path":337,"stem":338,"children":339},"3. Prescriptive Analytics","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive","en\u002Fbusiness-analytics\u002F03-prescriptive\u002Findex",[340,341,345,349,353,357,361],{"title":336,"path":337,"stem":338},{"title":342,"path":343,"stem":344},"Decision-Making under Uncertainty","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F15-decision-uncertainty","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F15-decision-uncertainty",{"title":346,"path":347,"stem":348},"Linear Optimisation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F16-linear-optimization","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F16-linear-optimization",{"title":350,"path":351,"stem":352},"Inventory and Allocation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F17-inventory-allocation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F17-inventory-allocation",{"title":354,"path":355,"stem":356},"Queueing and Simulation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F18-queueing-simulation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F18-queueing-simulation",{"title":358,"path":359,"stem":360},"Pricing and Revenue Management","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F19-pricing-experimentation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F19-pricing-experimentation",{"title":362,"path":363,"stem":364},"Causal Targeting and Policy Learning","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F20-causal-targeting","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F20-causal-targeting",{"title":366,"path":367,"stem":368,"children":369},"4. Deployment and Governance","\u002Fen\u002Fbusiness-analytics\u002F04-deployment","en\u002Fbusiness-analytics\u002F04-deployment\u002Findex",[370,371,375,379],{"title":366,"path":367,"stem":368},{"title":372,"path":373,"stem":374},"Data Products and Monitoring","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F21-data-products-monitoring","en\u002Fbusiness-analytics\u002F04-deployment\u002F21-data-products-monitoring",{"title":376,"path":377,"stem":378},"Governance, Fairness and Privacy","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F22-governance-fairness-privacy","en\u002Fbusiness-analytics\u002F04-deployment\u002F22-governance-fairness-privacy",{"title":380,"path":381,"stem":382},"Adoption and Business Value","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F23-adoption-value","en\u002Fbusiness-analytics\u002F04-deployment\u002F23-adoption-value",{"title":384,"path":385,"stem":386,"children":387},"Appendix and Revision Tools","\u002Fen\u002Fbusiness-analytics\u002Fappendix","en\u002Fbusiness-analytics\u002Fappendix\u002Findex",[388,389,393,397],{"title":384,"path":385,"stem":386},{"title":390,"path":391,"stem":392},"Formula and Decision Map","\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F24-formula-map","en\u002Fbusiness-analytics\u002Fappendix\u002F24-formula-map",{"title":394,"path":395,"stem":396},"Worked Examples and Pitfalls","\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F25-worked-examples-pitfalls","en\u002Fbusiness-analytics\u002Fappendix\u002F25-worked-examples-pitfalls",{"title":84,"path":398,"stem":399},"\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F26-reading-map","en\u002Fbusiness-analytics\u002Fappendix\u002F26-reading-map",{"title":401,"path":402,"stem":403,"children":404},"Capstone — The Evening Delivery Promise","\u002Fen\u002Fbusiness-analytics\u002Fcapstone","en\u002Fbusiness-analytics\u002Fcapstone\u002Findex",[405],{"title":401,"path":402,"stem":403},{"title":407,"path":408,"stem":409,"children":410,"page":249},"Financial Economic Time Series","\u002Fen\u002Ffinancial-economic-time-series","en\u002Ffinancial-economic-time-series",[411,417,423,429,435,441,447,453,459,465,471],{"title":412,"path":413,"stem":414,"children":415},"Financial and Economic Time Series — Course Guide","\u002Fen\u002Ffinancial-economic-time-series\u002F00-intro","en\u002Ffinancial-economic-time-series\u002F00-intro\u002Findex",[416],{"title":412,"path":413,"stem":414},{"title":418,"path":419,"stem":420,"children":421},"Three Versions of Time Series","\u002Fen\u002Ffinancial-economic-time-series\u002F01-bridge","en\u002Ffinancial-economic-time-series\u002F01-bridge\u002Findex",[422],{"title":418,"path":419,"stem":420},{"title":424,"path":425,"stem":426,"children":427},"Data, Clocks, and Transformations","\u002Fen\u002Ffinancial-economic-time-series\u002F02-data-transformations","en\u002Ffinancial-economic-time-series\u002F02-data-transformations\u002Findex",[428],{"title":424,"path":425,"stem":426},{"title":430,"path":431,"stem":432,"children":433},"Predictive Regressions and Persistent Predictors","\u002Fen\u002Ffinancial-economic-time-series\u002F03-predictive-regressions","en\u002Ffinancial-economic-time-series\u002F03-predictive-regressions\u002Findex",[434],{"title":430,"path":431,"stem":432},{"title":436,"path":437,"stem":438,"children":439},"Volatility, Tails, and Financial Risk","\u002Fen\u002Ffinancial-economic-time-series\u002F04-volatility-risk","en\u002Ffinancial-economic-time-series\u002F04-volatility-risk\u002Findex",[440],{"title":436,"path":437,"stem":438},{"title":442,"path":443,"stem":444,"children":445},"Unit Roots, Cointegration, and Error Correction","\u002Fen\u002Ffinancial-economic-time-series\u002F05-unit-roots-cointegration","en\u002Ffinancial-economic-time-series\u002F05-unit-roots-cointegration\u002Findex",[446],{"title":442,"path":443,"stem":444},{"title":448,"path":449,"stem":450,"children":451},"VAR, Structural Identification, and Local Projections","\u002Fen\u002Ffinancial-economic-time-series\u002F06-var-identification","en\u002Ffinancial-economic-time-series\u002F06-var-identification\u002Findex",[452],{"title":448,"path":449,"stem":450},{"title":454,"path":455,"stem":456,"children":457},"State Space, Mixed Frequency, and Nowcasting","\u002Fen\u002Ffinancial-economic-time-series\u002F07-state-space-nowcasting","en\u002Ffinancial-economic-time-series\u002F07-state-space-nowcasting\u002Findex",[458],{"title":454,"path":455,"stem":456},{"title":460,"path":461,"stem":462,"children":463},"Forecast Evaluation for Decisions","\u002Fen\u002Ffinancial-economic-time-series\u002F08-forecast-evaluation","en\u002Ffinancial-economic-time-series\u002F08-forecast-evaluation\u002Findex",[464],{"title":460,"path":461,"stem":462},{"title":466,"path":467,"stem":468,"children":469},"Integrated R Laboratory","\u002Fen\u002Ffinancial-economic-time-series\u002F09-r-laboratory","en\u002Ffinancial-economic-time-series\u002F09-r-laboratory\u002Findex",[470],{"title":466,"path":467,"stem":468},{"title":472,"path":473,"stem":474,"children":475},"Capstones, Data, and Reading Ladder","\u002Fen\u002Ffinancial-economic-time-series\u002F10-capstone-readings","en\u002Ffinancial-economic-time-series\u002F10-capstone-readings\u002Findex",[476],{"title":472,"path":473,"stem":474},{"title":478,"path":479,"stem":480,"children":481,"page":249},"Intro To Economics","\u002Fen\u002Fintro-to-economics","en\u002Fintro-to-economics",[482,486,490,494,498,502,506,510,514,518,522,526,530],{"title":483,"path":484,"stem":485},"Introduction to Economics — Decisions, Markets, and the Macroeconomy","\u002Fen\u002Fintro-to-economics\u002F00-intro","en\u002Fintro-to-economics\u002F00-intro",{"title":487,"path":488,"stem":489},"Chapter 1 — Choice, Opportunity Cost, and Trade","\u002Fen\u002Fintro-to-economics\u002F01-foundations","en\u002Fintro-to-economics\u002F01-foundations",{"title":491,"path":492,"stem":493},"Chapter 2 — Demand, Supply, Equilibrium, and Welfare","\u002Fen\u002Fintro-to-economics\u002F02-demand-and-supply","en\u002Fintro-to-economics\u002F02-demand-and-supply",{"title":495,"path":496,"stem":497},"Chapter 3 — Elasticity, Revenue, and Tax Incidence","\u002Fen\u002Fintro-to-economics\u002F03-elasticity","en\u002Fintro-to-economics\u002F03-elasticity",{"title":499,"path":500,"stem":501},"Chapter 4 — Firms, Market Power, and Market Failure","\u002Fen\u002Fintro-to-economics\u002F04-market-structures","en\u002Fintro-to-economics\u002F04-market-structures",{"title":503,"path":504,"stem":505},"Chapter 5 — GDP, Income, Wealth, and Welfare","\u002Fen\u002Fintro-to-economics\u002F05-gdp-and-wealth","en\u002Fintro-to-economics\u002F05-gdp-and-wealth",{"title":507,"path":508,"stem":509},"Chapter 6 — Inflation, Purchasing Power, and Labour Markets","\u002Fen\u002Fintro-to-economics\u002F06-inflation-and-unemployment","en\u002Fintro-to-economics\u002F06-inflation-and-unemployment",{"title":511,"path":512,"stem":513},"Chapter 7 — Productivity, Technology, and Economic Growth","\u002Fen\u002Fintro-to-economics\u002F07-economic-growth","en\u002Fintro-to-economics\u002F07-economic-growth",{"title":515,"path":516,"stem":517},"Chapter 8 — Money, Credit, and Banking","\u002Fen\u002Fintro-to-economics\u002F08-money-and-banking","en\u002Fintro-to-economics\u002F08-money-and-banking",{"title":519,"path":520,"stem":521},"Chapter 9 — Business Cycles, AD–AS, and Monetary Policy","\u002Fen\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as","en\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as",{"title":523,"path":524,"stem":525},"Chapter 10 — Fiscal Policy, Distribution, and Public Debt","\u002Fen\u002Fintro-to-economics\u002F10-fiscal-policy","en\u002Fintro-to-economics\u002F10-fiscal-policy",{"title":527,"path":528,"stem":529},"Chapter 11 — Trade, Capital Flows, and Exchange Rates","\u002Fen\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates","en\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates",{"title":531,"path":532,"stem":533},"Chapter 12 — Integrated Economic Analysis Studio","\u002Fen\u002Fintro-to-economics\u002F12-review-and-case-studies","en\u002Fintro-to-economics\u002F12-review-and-case-studies",{"title":535,"path":536,"stem":537,"children":538,"page":249},"Microeconometrics","\u002Fen\u002Fmicroeconometrics","en\u002Fmicroeconometrics",[539,557,563,581,603,629,651,673,691,709],{"title":540,"path":541,"stem":542,"children":543},"0. Causal Questions and Designs","\u002Fen\u002Fmicroeconometrics\u002F00-foundations","en\u002Fmicroeconometrics\u002F00-foundations\u002Findex",[544,545,549,553],{"title":540,"path":541,"stem":542},{"title":546,"path":547,"stem":548},"Causal Questions and Estimands","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F01-causal-question-estimands","en\u002Fmicroeconometrics\u002F00-foundations\u002F01-causal-question-estimands",{"title":550,"path":551,"stem":552},"Potential Outcomes and Experiments","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F02-potential-outcomes-experiments","en\u002Fmicroeconometrics\u002F00-foundations\u002F02-potential-outcomes-experiments",{"title":554,"path":555,"stem":556},"Causal Diagrams and Controls","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F03-dags-controls","en\u002Fmicroeconometrics\u002F00-foundations\u002F03-dags-controls",{"title":558,"path":559,"stem":560,"children":561},"Microeconometrics — Designing Credible Counterfactuals","\u002Fen\u002Fmicroeconometrics\u002F00-index","en\u002Fmicroeconometrics\u002F00-index",[562],{"title":558,"path":559,"stem":560},{"title":564,"path":565,"stem":566,"children":567},"1. Regression and Inference","\u002Fen\u002Fmicroeconometrics\u002F01-regression","en\u002Fmicroeconometrics\u002F01-regression\u002Findex",[568,569,573,577],{"title":564,"path":565,"stem":566},{"title":570,"path":571,"stem":572},"OLS as a Projection","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F04-ols-projection","en\u002Fmicroeconometrics\u002F01-regression\u002F04-ols-projection",{"title":574,"path":575,"stem":576},"FWL, Selection and Controls","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F05-fwl-selection-controls","en\u002Fmicroeconometrics\u002F01-regression\u002F05-fwl-selection-controls",{"title":578,"path":579,"stem":580},"Inference and Clustering","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F06-inference-clustering","en\u002Fmicroeconometrics\u002F01-regression\u002F06-inference-clustering",{"title":582,"path":583,"stem":584,"children":585},"2. Instruments and Panel Data","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel","en\u002Fmicroeconometrics\u002F02-iv-panel\u002Findex",[586,587,591,595,599],{"title":582,"path":583,"stem":584},{"title":588,"path":589,"stem":590},"Instrumental Variables","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F07-iv-identification","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F07-iv-identification",{"title":592,"path":593,"stem":594},"Weak Instruments and LATE","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F08-weak-iv-late","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F08-weak-iv-late",{"title":596,"path":597,"stem":598},"Panel Fixed Effects","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F09-panel-fixed-effects","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F09-panel-fixed-effects",{"title":600,"path":601,"stem":602},"Dynamic Panels and Limits","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F10-dynamic-panel","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F10-dynamic-panel",{"title":604,"path":605,"stem":606,"children":607},"3. Policy Evaluation Designs","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs","en\u002Fmicroeconometrics\u002F03-policy-designs\u002Findex",[608,609,613,617,621,625],{"title":604,"path":605,"stem":606},{"title":610,"path":611,"stem":612},"Difference-in-Differences","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F11-did-core","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F11-did-core",{"title":614,"path":615,"stem":616},"Staggered DID and Event Studies","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F12-staggered-event-studies","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F12-staggered-event-studies",{"title":618,"path":619,"stem":620},"Regression Discontinuity","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F13-rdd","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F13-rdd",{"title":622,"path":623,"stem":624},"Matching, Weighting and Overlap","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F14-matching-weighting","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F14-matching-weighting",{"title":626,"path":627,"stem":628},"Synthetic Control","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F15-synthetic-control","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F15-synthetic-control",{"title":630,"path":631,"stem":632,"children":633},"Module 4 — Choice and Limited Outcomes","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002Findex",[634,635,639,643,647],{"title":630,"path":631,"stem":632},{"title":636,"path":637,"stem":638},"Binary Choice","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F16-binary-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F16-binary-choice",{"title":640,"path":641,"stem":642},"Multinomial and Ordered Choice","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F17-multinomial-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F17-multinomial-choice",{"title":644,"path":645,"stem":646},"Count Outcomes","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F18-count-outcomes","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F18-count-outcomes",{"title":648,"path":649,"stem":650},"Censoring, Truncation and Selection","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F19-censoring-selection","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F19-censoring-selection",{"title":652,"path":653,"stem":654,"children":655},"Module 5 — Modern Causal Analysis","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal","en\u002Fmicroeconometrics\u002F05-modern-causal\u002Findex",[656,657,661,665,669],{"title":652,"path":653,"stem":654},{"title":658,"path":659,"stem":660},"Double Machine Learning","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F20-dml","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F20-dml",{"title":662,"path":663,"stem":664},"Heterogeneity and Policy Learning","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F21-heterogeneity-policy","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F21-heterogeneity-policy",{"title":666,"path":667,"stem":668},"Sensitivity and Partial Identification","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F22-sensitivity-partial-id","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F22-sensitivity-partial-id",{"title":670,"path":671,"stem":672},"External Validity and Transport","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F23-external-validity","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F23-external-validity",{"title":674,"path":675,"stem":676,"children":677},"Module 6 — From Data to Auditable Evidence","\u002Fen\u002Fmicroeconometrics\u002F06-workflow","en\u002Fmicroeconometrics\u002F06-workflow\u002Findex",[678,679,683,687],{"title":674,"path":675,"stem":676},{"title":680,"path":681,"stem":682},"Data Provenance","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F24-data-provenance","en\u002Fmicroeconometrics\u002F06-workflow\u002F24-data-provenance",{"title":684,"path":685,"stem":686},"Reproducibility and Reporting","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F25-reproducibility-reporting","en\u002Fmicroeconometrics\u002F06-workflow\u002F25-reproducibility-reporting",{"title":688,"path":689,"stem":690},"Paper and Evidence Audit","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F26-paper-audit","en\u002Fmicroeconometrics\u002F06-workflow\u002F26-paper-audit",{"title":692,"path":693,"stem":694,"children":695},"Appendix — Revision and Evidence Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix","en\u002Fmicroeconometrics\u002Fappendix\u002Findex",[696,697,701,705],{"title":692,"path":693,"stem":694},{"title":698,"path":699,"stem":700},"Formula and Design Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F27-formula-design-map","en\u002Fmicroeconometrics\u002Fappendix\u002F27-formula-design-map",{"title":702,"path":703,"stem":704},"Ten Worked Microeconometric Pitfalls","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F28-worked-pitfalls","en\u002Fmicroeconometrics\u002Fappendix\u002F28-worked-pitfalls",{"title":706,"path":707,"stem":708},"Reading and Software Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F29-reading-software-map","en\u002Fmicroeconometrics\u002Fappendix\u002F29-reading-software-map",{"title":710,"path":711,"stem":712,"children":713},"Capstone — Should Northbridge Expand Pathways?","\u002Fen\u002Fmicroeconometrics\u002Fcapstone","en\u002Fmicroeconometrics\u002Fcapstone\u002Findex",[714],{"title":710,"path":711,"stem":712},{"title":716,"path":717,"stem":718,"children":719,"page":249},"Microeconomics","\u002Fen\u002Fmicroeconomics","en\u002Fmicroeconomics",[720,726,732,738,744,750,756,762,768,774,780,786,792],{"title":721,"path":722,"stem":723,"children":724},"Advanced Microeconomics — Course Guide","\u002Fen\u002Fmicroeconomics\u002F00-intro","en\u002Fmicroeconomics\u002F00-intro\u002Findex",[725],{"title":721,"path":722,"stem":723},{"title":727,"path":728,"stem":729,"children":730},"Module 1 — Choice, Duality, and Revealed Preference","\u002Fen\u002Fmicroeconomics\u002F01-fundations","en\u002Fmicroeconomics\u002F01-fundations\u002Findex",[731],{"title":727,"path":728,"stem":729},{"title":733,"path":734,"stem":735,"children":736},"Module 2 — Comparative Statics and Welfare Measurement","\u002Fen\u002Fmicroeconomics\u002F02-comparative-statics","en\u002Fmicroeconomics\u002F02-comparative-statics\u002Findex",[737],{"title":733,"path":734,"stem":735},{"title":739,"path":740,"stem":741,"children":742},"Module 3 — Choice under Risk and Insurance","\u002Fen\u002Fmicroeconomics\u002F03-uncertainty","en\u002Fmicroeconomics\u002F03-uncertainty\u002Findex",[743],{"title":739,"path":740,"stem":741},{"title":745,"path":746,"stem":747,"children":748},"Module 4 — General Equilibrium and Welfare","\u002Fen\u002Fmicroeconomics\u002F04-general-equilibrium","en\u002Fmicroeconomics\u002F04-general-equilibrium\u002Findex",[749],{"title":745,"path":746,"stem":747},{"title":751,"path":752,"stem":753,"children":754},"Module 5 — Static, Dynamic, and Repeated Games","\u002Fen\u002Fmicroeconomics\u002F05-game-theory","en\u002Fmicroeconomics\u002F05-game-theory\u002Findex",[755],{"title":751,"path":752,"stem":753},{"title":757,"path":758,"stem":759,"children":760},"Module 6 — Oligopoly, Entry, and Algorithmic Pricing","\u002Fen\u002Fmicroeconomics\u002F06-oligopoly","en\u002Fmicroeconomics\u002F06-oligopoly\u002Findex",[761],{"title":757,"path":758,"stem":759},{"title":763,"path":764,"stem":765,"children":766},"Module 7 — Information Economics and Contracts","\u002Fen\u002Fmicroeconomics\u002F07-information-economics","en\u002Fmicroeconomics\u002F07-information-economics\u002Findex",[767],{"title":763,"path":764,"stem":765},{"title":769,"path":770,"stem":771,"children":772},"Module 8 — Mechanism Design and Auctions","\u002Fen\u002Fmicroeconomics\u002F08-mechanism-design","en\u002Fmicroeconomics\u002F08-mechanism-design\u002Findex",[773],{"title":769,"path":770,"stem":771},{"title":775,"path":776,"stem":777,"children":778},"Module 9 — Behavioural and Experimental Microeconomics","\u002Fen\u002Fmicroeconomics\u002F09-behavioural-economics","en\u002Fmicroeconomics\u002F09-behavioural-economics\u002Findex",[779],{"title":775,"path":776,"stem":777},{"title":781,"path":782,"stem":783,"children":784},"Module 10 — Externalities, Public Goods, and Collective Action","\u002Fen\u002Fmicroeconomics\u002F10-externalities-public-goods","en\u002Fmicroeconomics\u002F10-externalities-public-goods\u002Findex",[785],{"title":781,"path":782,"stem":783},{"title":787,"path":788,"stem":789,"children":790},"Module 11 — Matching and Market Design","\u002Fen\u002Fmicroeconomics\u002F11-market-design","en\u002Fmicroeconomics\u002F11-market-design\u002Findex",[791],{"title":787,"path":788,"stem":789},{"title":793,"path":794,"stem":795,"children":796},"Module 12 — Integrated Microeconomic Design Studio","\u002Fen\u002Fmicroeconomics\u002F12-review","en\u002Fmicroeconomics\u002F12-review\u002Findex",[797],{"title":793,"path":794,"stem":795},{"title":799,"path":800,"stem":801,"children":802},"Playground","\u002Fen\u002Fplayground","en\u002Fplayground\u002Findex",[803,804,808,812,816,820],{"title":799,"path":800,"stem":801},{"title":805,"path":806,"stem":807},"Typst Plugin Playground","\u002Fen\u002Fplayground\u002F01-typstex","en\u002Fplayground\u002F01-typstex",{"title":809,"path":810,"stem":811},"Citation Plugin Test","\u002Fen\u002Fplayground\u002F02-citation","en\u002Fplayground\u002F02-citation",{"title":813,"path":814,"stem":815},"Pyodide Playground","\u002Fen\u002Fplayground\u002F03-pyodide","en\u002Fplayground\u002F03-pyodide",{"title":817,"path":818,"stem":819},"WebR Playground","\u002Fen\u002Fplayground\u002F04-webr","en\u002Fplayground\u002F04-webr",{"title":821,"path":822,"stem":823},"Chart.js 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文献综述的构建与写作","\u002Fzh\u002Facademic-writing\u002F04-writing-the-literature-review","zh\u002Facademic-writing\u002F04-writing-the-literature-review",{"title":1056,"path":1057,"stem":1058},"8. 文献综述清单与模板","\u002Fzh\u002Facademic-writing\u002F08-literature-review-checklist-and-template","zh\u002Facademic-writing\u002F08-literature-review-checklist-and-template",{"title":1060,"path":1061,"stem":1062},"10. 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Alpha 策略全流程","\u002Fzh\u002Fquant\u002F09-case-study","zh\u002Fquant\u002F09-case-study",{"title":1779,"path":1780,"stem":1781},"量化投资文献与软件图谱","\u002Fzh\u002Fquant\u002F10-reading-software-map","zh\u002Fquant\u002F10-reading-software-map",{"path":225},{"id":1784,"title":1222,"body":1785,"description":2342,"extension":2343,"features":2344,"hero":2344,"layout":2344,"locale":2344,"meta":2345,"navigation":2344,"path":1223,"published":2348,"seo":2349,"stem":1224,"__hash__":2350},"docs\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F18-cvp-analysis.md",{"type":1786,"value":1787,"toc":2323},"minimark",[1788,1793,1797,1810,1813,1817,1828,1831,1834,1837,1860,1867,1878,1881,1885,1888,1891,1901,1905,1995,1999,2021,2025,2031,2042,2045,2069,2075,2079,2082,2086,2089,2094,2105,2108,2122,2125,2128,2136,2139,2148,2151,2163,2167,2170,2173,2178,2181,2185,2199,2203,2206,2212,2215,2219,2233,2237,2248,2263,2267,2315,2318],[1789,1790,1792],"h1",{"id":1791},"_33-cvp-分析cost-volume-profit","3.3 CVP 分析（Cost-Volume-Profit）",[1794,1795,1796],"h2",{"id":1796},"本章回答什么",[1798,1799,1800,1804,1807],"ul",{},[1801,1802,1803],"li",{},"边际贡献、固定成本、售价和销量怎样共同决定利润？",[1801,1805,1806],{},"保本点真正告诉管理层的是什么？",[1801,1808,1809],{},"本量利分析依赖哪些简化假设，这些假设又会在哪些地方误导你？",[1794,1811,1812],{"id":1812},"学习目标",[1814,1815,1816],"p",{},"读完这一页后，你应该能够：",[1798,1818,1819,1822,1825],{},[1801,1820,1821],{},"计算单位贡献毛益、贡献毛益率、保本点、目标利润销量和安全边际。",[1801,1823,1824],{},"处理销售结构固定的多产品 CVP 题。",[1801,1826,1827],{},"说明 CVP 假设及其在现实业务中的失效风险。",[1794,1829,1830],{"id":1830},"业务场景",[1814,1832,1833],{},"一家健身房准备推出新课程。每位学员收费 200 元，教练课酬和耗材是变动成本，场地租金和营销团队工资是固定成本。管理层需要知道至少招多少学员才不亏、目标利润需要多少销量、如果报名低于预期会亏多少。CVP 把这些问题变成可计算的保本和安全边际。",[1794,1835,1836],{"id":1836},"在主线中的位置",[1798,1838,1839,1847,1854],{},[1801,1840,1841,1842,1846],{},"这一章属于 ",[1843,1844,1845],"strong",{},"管理会计 -> 计划与控制","。",[1801,1848,1849,1850,1846],{},"建议先读",[1851,1852,1212],"a",{"href":1853},"..\u002F01-cost-foundations\u002F19-variable-vs-absorption",[1801,1855,1856,1857,1846],{},"读完后可以接着进入",[1851,1858,1226],{"href":1859},"20-budgeting-variances",[1814,1861,1862,1863,1866],{},"CVP（本量利）要解决的问题很具体：",[1843,1864,1865],{},"销量变了，利润会怎么变？"," 你需要能把一张题目，迅速整理成 3 个参数：",[1798,1868,1869,1872,1875],{},[1801,1870,1871],{},"单位售价（P）",[1801,1873,1874],{},"单位变动成本（V）",[1801,1876,1877],{},"总固定成本（F）",[1814,1879,1880],{},"然后所有结论都从贡献毛益（Contribution Margin）出发。",[1794,1882,1884],{"id":1883},"_331-核心直觉先贡献固定成本再贡献利润","3.3.1 核心直觉：先“贡献”固定成本，再“贡献”利润",[1814,1886,1887],{},"贡献毛益（CM）= 每卖一件，先回收变动成本，剩下的金额用于覆盖固定成本，固定成本覆盖完之后，才开始形成利润。",[1814,1889,1890],{},"贡献式利润表（对做题非常友好）：",[1892,1893,1898],"pre",{"className":1894,"code":1896,"language":1897,"meta":10},[1895],"language-text","Sales\n- Variable costs\n= Contribution margin\n- Fixed costs\n= Operating profit\n","text",[1899,1900,1896],"code",{"__ignoreMap":10},[1794,1902,1904],{"id":1903},"_332-关键公式单一产品","3.3.2 关键公式（单一产品）",[1906,1907,1908,1921],"table",{},[1909,1910,1911],"thead",{},[1912,1913,1914,1918],"tr",{},[1915,1916,1917],"th",{},"指标",[1915,1919,1920],{},"公式",[1922,1923,1924,1935,1945,1955,1965,1975,1985],"tbody",{},[1912,1925,1926,1930],{},[1927,1928,1929],"td",{},"单位贡献毛益",[1927,1931,1932],{},[1899,1933,1934],{},"CMu = P - V",[1912,1936,1937,1940],{},[1927,1938,1939],{},"贡献毛益率",[1927,1941,1942],{},[1899,1943,1944],{},"CM% = CM \u002F Sales = CMu \u002F P",[1912,1946,1947,1950],{},[1927,1948,1949],{},"保本点（销量）",[1927,1951,1952],{},[1899,1953,1954],{},"BEPu = F \u002F CMu",[1912,1956,1957,1960],{},[1927,1958,1959],{},"保本点（销售额）",[1927,1961,1962],{},[1899,1963,1964],{},"BEPr = F \u002F CM%",[1912,1966,1967,1970],{},[1927,1968,1969],{},"目标利润销量",[1927,1971,1972],{},[1899,1973,1974],{},"Q = (F + Target profit) \u002F CMu",[1912,1976,1977,1980],{},[1927,1978,1979],{},"安全边际",[1927,1981,1982],{},[1899,1983,1984],{},"MOS = Actual sales - BEP sales",[1912,1986,1987,1990],{},[1927,1988,1989],{},"安全边际率",[1927,1991,1992],{},[1899,1993,1994],{},"MOS% = MOS \u002F Actual sales",[1794,1996,1998],{"id":1997},"_333-做题步骤推荐固定写法","3.3.3 做题步骤（推荐固定写法）",[2000,2001,2002,2005,2015,2018],"ol",{},[1801,2003,2004],{},"把题目数据归类：P、V、F。",[1801,2006,2007,2008,2011,2012,1846],{},"先算 ",[1899,2009,2010],{},"CMu"," 和 ",[1899,2013,2014],{},"CM%",[1801,2016,2017],{},"再根据问题算 BEP、目标销量或安全边际。",[1801,2019,2020],{},"如果是多产品，先算“加权平均贡献毛益”（见下节）。",[1794,2022,2024],{"id":2023},"_334-例题-1保本点与目标利润","3.3.4 例题 1：保本点与目标利润",[1814,2026,2027,2030],{},[1843,2028,2029],{},"情境","：单一产品。",[1798,2032,2033,2036,2039],{},[1801,2034,2035],{},"单位售价 P = 50",[1801,2037,2038],{},"单位变动成本 V = 30",[1801,2040,2041],{},"固定成本 F = 100,000",[1814,2043,2044],{},"计算：",[1798,2046,2047,2053,2059],{},[1801,2048,2049,2050],{},"单位贡献毛益 ",[1899,2051,2052],{},"CMu = 50 - 30 = 20",[1801,2054,2055,2056],{},"保本点销量 ",[1899,2057,2058],{},"BEPu = 100,000 \u002F 20 = 5,000 件",[1801,2060,2061,2062],{},"若目标利润 20,000：\n",[1798,2063,2064],{},[1801,2065,2066],{},[1899,2067,2068],{},"Q = (100,000 + 20,000) \u002F 20 = 6,000 件",[1814,2070,2071,2072,2074],{},"解释：这类题不需要先写完整利润表，抓住 ",[1899,2073,2010],{}," 就够了。",[2076,2077],"model-curve-chart",{"props64":2078},"eyJ0aXRsZSI6IkNWUCDlm77vvJrmlLblhaXnur\u002Fov73kuIrmiJDmnKznur\u002FnmoTpgqPkuIDngrnlsLHmmK\u002Fkv53mnKzngrkiLCJzdWJ0aXRsZSI6IlA9NTDvvIxWPTMw77yMRj0xMDAsMDAw77yb6LaF6L+H5L+d5pys54K55ZCO77yM5q+P5aSa5Y2W5LiA5Lu26LSh54yu5q+b55uK5byA5aeL6L+b5YWl5Yip5ram44CCIiwieExhYmVsIjoi6ZSA6YePIFEiLCJ5TGFiZWwiOiLph5Hpop0iLCJoZWlnaHQiOjM5MCwibWluWCI6MCwibWF4WCI6NzAwMCwibWluWSI6MCwibWF4WSI6MzYwMDAwLCJzZXJpZXMiOlt7Im5hbWUiOiLplIDllK7mlLblhaUiLCJjb2xvciI6IiMyNTYzZWIiLCJwb2ludHMiOlt7IngiOjAsInkiOjB9LHsieCI6NTAwMCwieSI6MjUwMDAwLCJsYWJlbCI6IuS\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\u002Fkuo\u002FmjZ\u002FljLrvvIzlj7PkvqfmmK\u002Fnm4jliKnljLrvvJvnm67moIfliKnmtqbplIDph4\u002FkuIDlrprokL3lnKjkv53mnKzngrnlj7PkvqfjgIIifQ==",[1814,2080,2081],{},"这张图适合在做完公式后再看一遍直觉：固定成本让总成本线从 100,000 开始，销售收入线从 0 开始。保本点以前，收入只是不断追赶成本；越过保本点以后，收入线和总成本线之间的垂直距离才是利润。",[1794,2083,2085],{"id":2084},"_335-例题-2多产品-cvp销售结构固定","3.3.5 例题 2：多产品 CVP（销售结构固定）",[1814,2087,2088],{},"多产品时，题目通常暗含“销售结构（sales mix）固定”，否则 CVP 无法唯一确定。",[1814,2090,2091,2093],{},[1843,2092,2029],{},"：两产品 A\u002FB，销售结构固定为 A:B = 2:1。",[1798,2095,2096,2099,2102],{},[1801,2097,2098],{},"A：P=40，V=28",[1801,2100,2101],{},"B：P=70，V=50",[1801,2103,2104],{},"F=120,000",[1814,2106,2107],{},"步骤 1：算单位贡献毛益",[1798,2109,2110,2116],{},[1801,2111,2112,2113],{},"A：",[1899,2114,2115],{},"CMuA = 12",[1801,2117,2118,2119],{},"B：",[1899,2120,2121],{},"CMuB = 20",[1814,2123,2124],{},"步骤 2：构造“组合包”（bundle）",[1814,2126,2127],{},"按 2:1 组合包 = 2 个 A + 1 个 B",[1798,2129,2130],{},[1801,2131,2132,2133],{},"组合包贡献毛益 = ",[1899,2134,2135],{},"2*12 + 1*20 = 44",[1814,2137,2138],{},"步骤 3：算保本点（组合包数）",[1798,2140,2141],{},[1801,2142,2143,2144,2147],{},"保本组合包数 = ",[1899,2145,2146],{},"120,000 \u002F 44 = 2,727.27","，向上取整为 2,728 包",[1814,2149,2150],{},"步骤 4：还原到各产品销量",[1798,2152,2153,2158],{},[1801,2154,2112,2155],{},[1899,2156,2157],{},"2,728 * 2 = 5,456 件",[1801,2159,2118,2160],{},[1899,2161,2162],{},"2,728 * 1 = 2,728 件",[1794,2164,2166],{"id":2165},"_336-经营杠杆operating-leverage的直觉","3.3.6 经营杠杆（Operating Leverage）的直觉",[1814,2168,2169],{},"固定成本越高，利润对销量的敏感度越高。",[1814,2171,2172],{},"常见指标：度量某一销量水平下的经营杠杆",[1814,2174,2175],{},[1899,2176,2177],{},"DOL = Contribution margin \u002F Operating profit",[1814,2179,2180],{},"利润很小的时候 DOL 会很大，解释时要说明“接近保本点”的原因。",[1794,2182,2184],{"id":2183},"_337-cvp-的常见假设也是常见失效点","3.3.7 CVP 的常见假设（也是常见失效点）",[2000,2186,2187,2190,2193,2196],{},[1801,2188,2189],{},"成本可分为固定与变动，且在相关范围内不变。",[1801,2191,2192],{},"售价不变（或题目已给出分段售价）。",[1801,2194,2195],{},"产量 = 销量（若有存货变化，需用吸收\u002F变动成本法另处理）。",[1801,2197,2198],{},"多产品时销售结构不变。",[1794,2200,2202],{"id":2201},"可运行例题不要只报一个保本点","可运行例题：不要只报一个保本点",[1814,2204,2205],{},"基准情景的保本点是 5,000 件，但售价下降或单位变动成本上升会迅速改变结论。下面把三个情景放在同一张表中。",[2207,2208],"pyodide",{"code64":2209,"layout":2210,"locale":7,"title":2211},"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\u002FneacrOeCuSB8IOaXoCIpCiAgICAgICAgY29udGludWUKICAgIGJyZWFrX2V2ZW4gPSBjZWlsKGZpeGVkX2Nvc3QgLyBjb250cmlidXRpb24pCiAgICB0YXJnZXRfdW5pdHMgPSBjZWlsKChmaXhlZF9jb3N0ICsgdGFyZ2V0X3Byb2ZpdCkgLyBjb250cmlidXRpb24pCiAgICBwcmludChmIntuYW1lfSB8IHtjb250cmlidXRpb246LjJmfSB8IHticmVha19ldmVuOix9IHwge3RhcmdldF91bml0czosfSIp","vertical","Python：CVP 情景与保本点敏感性",[1814,2213,2214],{},"管理建议应写成“在这些价格、成本和销售结构假设下”，而不是把 5,000 件包装成永久不变的事实。若贡献毛益小于或等于零，增加销量也不能覆盖固定成本。",[1794,2216,2218],{"id":2217},"_338-常见错误","3.3.8 常见错误",[2000,2220,2221,2224,2227,2230],{},[1801,2222,2223],{},"把固定成本按单位分摊进 V，导致 CM 算错。",[1801,2225,2226],{},"多产品题目不先做销售结构“组合包”，直接拿总贡献毛益去除 F。",[1801,2228,2229],{},"安全边际用“销量差”却写成“金额差”，单位混乱。",[1801,2231,2232],{},"忘记向上取整（保本点销量必须覆盖固定成本）。",[1794,2234,2236],{"id":2235},"_339-快速检查","3.3.9 快速检查",[2000,2238,2239,2242,2245],{},[1801,2240,2241],{},"为什么 CVP 先算贡献毛益而不是先算毛利？",[1801,2243,2244],{},"多产品 CVP 题里，“销售结构固定”如果不成立会发生什么？",[1801,2246,2247],{},"固定成本越高，风险一定越高吗？",[2249,2250,2252],"legacy-spoiler",{"title":2251},"参考答案",[2000,2253,2254,2257,2260],{},[1801,2255,2256],{},"贡献毛益直接对应“覆盖固定成本”和“利润”，更贴合本量利分析目的；毛利还混入了固定制造费用的分摊口径（吸收成本法）会干扰短期分析。",[1801,2258,2259],{},"没有固定结构就没有唯一的加权平均贡献毛益，保本点会变成一个区间甚至不可解。",[1801,2261,2262],{},"不一定。固定成本高意味着经营杠杆大，销量波动下利润波动更大；但如果需求非常稳定且规模效应明显，高固定成本也可能带来更低的单位成本和更强的竞争力。",[1794,2264,2266],{"id":2265},"本节学习与应用四个问题","本节学习与应用（四个问题）",[1798,2268,2269,2279,2289,2302],{},[1801,2270,2271,2274],{},[1843,2272,2273],{},"为什么要学\u002F用这一节？",[1798,2275,2276],{},[1801,2277,2278],{},"CVP分析把“多卖一件能多赚多少、销量降一点会不会亏本”等直观问题公式化，是非常实用的管理工具。",[1801,2280,2281,2284],{},[1843,2282,2283],{},"这一节的知识有什么用？",[1798,2285,2286],{},[1801,2287,2288],{},"帮助确定保本点、目标利润所需的销量\u002F销售额、安全边际和经营杠杆程度，为定价、扩产、促销等决策提供定量依据。",[1801,2290,2291,2294],{},[1843,2292,2293],{},"在题目或工作中怎么用？",[1798,2295,2296,2299],{},[1801,2297,2298],{},"做题时：先统一口径（P、V、F），再算 CM，再算保本点或目标利润，最后用文字解释“为什么”。",[1801,2300,2301],{},"实务中：结合企业的固定成本结构和变动成本占比，评估在不同销量情景下利润的波动性，进而决定是否要提高固定成本（如加大自动化投资）。",[1801,2303,2304,2307],{},[1843,2305,2306],{},"用好了会得到什么结果？",[1798,2308,2309,2312],{},[1801,2310,2311],{},"能在考试中快速、准确地处理各类CVP相关计算题和分析题。",[1801,2313,2314],{},"在真实业务决策中，敢于用“算一算”的方式评估方案，而不是完全凭感觉做判断。",[1794,2316,2317],{"id":2317},"下一章",[1814,2319,2320,2321,1846],{},"本章用于做销量和利润的事前测算；下一章把计划写成预算，并在事后分析实际与预算差异。继续读",[1851,2322,1226],{"href":1859},{"title":10,"searchDepth":2324,"depth":2324,"links":2325},2,[2326,2327,2328,2329,2330,2331,2332,2333,2334,2335,2336,2337,2338,2339,2340,2341],{"id":1796,"depth":2324,"text":1796},{"id":1812,"depth":2324,"text":1812},{"id":1830,"depth":2324,"text":1830},{"id":1836,"depth":2324,"text":1836},{"id":1883,"depth":2324,"text":1884},{"id":1903,"depth":2324,"text":1904},{"id":1997,"depth":2324,"text":1998},{"id":2023,"depth":2324,"text":2024},{"id":2084,"depth":2324,"text":2085},{"id":2165,"depth":2324,"text":2166},{"id":2183,"depth":2324,"text":2184},{"id":2201,"depth":2324,"text":2202},{"id":2217,"depth":2324,"text":2218},{"id":2235,"depth":2324,"text":2236},{"id":2265,"depth":2324,"text":2266},{"id":2317,"depth":2324,"text":2317},"Cost-Volume-Profit Analysis","md",null,{"sidebar":2346},{"order":2347},18,true,{"title":1222,"description":2342},"ImZAzrJas7gf-9zGy92QQGE2znB_u5OaL22tcBAQQVU",[2352,2354],{"title":1216,"path":1217,"stem":1218,"description":2353,"children":-1},"本量利、预算、差异分析与绩效评价",{"title":1226,"path":1227,"stem":1228,"description":2355,"children":-1},"Budgeting & Variances",1785754744853]