The net present value (NPV) method - Accounting Foundations: Managerial Accounting Video Tutorial

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data-tracking-control-name="course_title" data-tracking-will-navigate="true" class="from-the-course__link">Accounting Foundations: Managerial Accounting</a> </p> <section class="top-card"> <section class="top-card-layout container-lined overflow-hidden babybear:rounded-[0px]"> <section class="top-card__video-wrapper"> <div class="top-card__video"> <div class="hero-upsell"> <div class="hero-upsell__text-wrap"> <h3 class="hero-upsell__headline"> <icon class="lock-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/2k4trx87nbhljt0s01sd4q7qi"></icon> Unlock the full course today </h3> <h4 class="hero-upsell__subheadline"> Join today to access over 24,100 courses taught by industry experts. </h4> </div> </div> <img class="top-card__video-image" data-delayed-url="https://media.licdn.com/dms/image/v2/C4E0DAQFJrq94rnn9ug/learning-public-crop_675_1200/learning-public-crop_675_1200/0/1568063729302?e=2147483647&v=beta&t=qR6MbufUZM3zTb6r8_T0jui7A4fm_HI-fchSB2F4zjM" alt="The net present 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Both methods apply discounted cash flow principles in determining the acceptability of an investment. The net present value method uses a standard discount rate, that is the hurdle rate, to restate all cash flows in terms of present values, and then makes comparisons. In choosing a discount rate, a company's cost of capital, as well as the riskiness of a project, should be considered. If the company were considering a very high-risk project, a higher discount rate would be used because high-risk projects must yield higher than average returns in order to compensate for the increased probability of low or negative returns. The selection of the right discount rate is critical in the execution of a useful capital budgeting analysis. 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Managerial Accounting and Business Decision-Making <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 1. Managerial Accounting and Business Decision-Making <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/introduction-to-managerial-accounting-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Introduction to managerial accounting </div> <div class="table-of-contents__item-duration"> 3m 26s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-purpose-of-managerial-accounting-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The purpose of managerial accounting </div> <div class="table-of-contents__item-duration"> 2m 44s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/recognizing-problems-and-opportunities?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <icon class="table-of-contents__item-status table-of-contents__item-status--unlocked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/5jwhkytplzxiejvhzfu0t7m8l" data-svg-class-name="table-of-contents__item-status-svg--unlocked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Recognizing problems and opportunities </div> <div class="table-of-contents__item-duration"> 3m 27s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/controlling-and-evaluating-data?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Controlling and evaluating data </div> <div class="table-of-contents__item-duration"> 2m 10s </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 2. Costs and Cost Behaviors <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 2. Costs and Cost Behaviors <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/understanding-sunk-costs?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Understanding sunk costs </div> <div class="table-of-contents__item-duration"> 2m 21s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/cost-volume-profit-cvp-analysis?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <icon class="table-of-contents__item-status table-of-contents__item-status--unlocked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/5jwhkytplzxiejvhzfu0t7m8l" data-svg-class-name="table-of-contents__item-status-svg--unlocked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Cost-volume-profit (CVP) analysis </div> <div class="table-of-contents__item-duration"> 3m 29s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/controlling-product-cost-flows-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Controlling product cost flows </div> <div class="table-of-contents__item-duration"> 3m 31s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/types-of-product-costs-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Types of product costs </div> <div class="table-of-contents__item-duration"> 2m 35s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/terms-related-to-evaluation-and-decision-making-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Terms related to evaluation and decision-making </div> <div class="table-of-contents__item-duration"> 3m 51s </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 3. CVP Analysis <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 3. CVP Analysis <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/opening-a-thai-restaurant-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Opening a Thai restaurant </div> <div class="table-of-contents__item-duration"> 2m 19s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/contribution-margin-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Contribution margin </div> <div class="table-of-contents__item-duration"> 3m 52s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-cvp-equation-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The CVP equation </div> <div class="table-of-contents__item-duration"> 2m 4s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-break-even-point-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The break-even point </div> <div class="table-of-contents__item-duration"> 3m 39s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/sensitivity-analysis-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Sensitivity analysis </div> <div class="table-of-contents__item-duration"> 4m 55s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/sales-mix-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Sales mix </div> <div class="table-of-contents__item-duration"> 3m 51s </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 4. Cost Flows <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 4. Cost Flows <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/understanding-production-costs?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Understanding production costs </div> <div class="table-of-contents__item-duration"> 1m 52s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/overview-of-cost-control?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Overview of cost control </div> <div class="table-of-contents__item-duration"> 1m 22s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/cost-flows-in-manufacturing-organizations-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Cost flows in manufacturing organizations </div> <div class="table-of-contents__item-duration"> 3m 5s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/cost-flows-in-merchandising-organizations-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Cost flows in merchandising organizations </div> <div class="table-of-contents__item-duration"> 1m 40s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/cost-flows-in-service-firms-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Cost flows in service firms </div> <div class="table-of-contents__item-duration"> 3m 24s </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 5. Standard Costing <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 5. Standard Costing <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/pricing-a-home-remodel?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Pricing a home remodel </div> <div class="table-of-contents__item-duration"> 1m 14s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/responsibility-accounting-and-the-standard-cost-system-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Responsibility accounting and the standard cost system </div> <div class="table-of-contents__item-duration"> 4m 35s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/variances-in-materials-price-and-quantity-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Variances in materials price and quantity </div> <div class="table-of-contents__item-duration"> 4m 45s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/labor-rate-and-efficiency-variances-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Labor rate and efficiency variances </div> <div class="table-of-contents__item-duration"> 4m 16s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/controlling-materials-and-labor-variances-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Controlling materials and labor variances </div> <div class="table-of-contents__item-duration"> 3m 3s </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 6. Using Activity-Based Costing <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 6. Using Activity-Based Costing <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-real-cost-of-ice-cream?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <icon class="table-of-contents__item-status table-of-contents__item-status--unlocked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/5jwhkytplzxiejvhzfu0t7m8l" data-svg-class-name="table-of-contents__item-status-svg--unlocked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The real cost of ice cream </div> <div class="table-of-contents__item-duration"> 2m 48s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/introduction-to-activity-based-costing-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Introduction to activity-based costing </div> <div class="table-of-contents__item-duration"> 4m 5s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-basics-of-activity-based-costing-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The basics of activity-based costing </div> <div class="table-of-contents__item-duration"> 3m 4s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/identifying-overhead-cost-activities-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Identifying overhead cost activities </div> <div class="table-of-contents__item-duration"> 3m 59s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/analyzing-overhead-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Analyzing overhead </div> <div class="table-of-contents__item-duration"> 3m 5s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/identifying-cost-drivers-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Identifying cost drivers </div> <div class="table-of-contents__item-duration"> 2m 54s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/assigning-production-overhead?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Assigning production overhead </div> <div class="table-of-contents__item-duration"> 2m 40s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/doing-the-math-to-influence-your-decisions?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Doing the math to influence your decisions </div> <div class="table-of-contents__item-duration"> 2m 57s </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 7. Budgeting <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> 7. Budgeting <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/who-needs-a-budget?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Who needs a budget? </div> <div class="table-of-contents__item-duration"> 1m 54s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-purpose-of-budgeting-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <icon class="table-of-contents__item-status table-of-contents__item-status--unlocked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/5jwhkytplzxiejvhzfu0t7m8l" data-svg-class-name="table-of-contents__item-status-svg--unlocked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The purpose of budgeting </div> <div class="table-of-contents__item-duration"> 2m 44s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/budgeting-for-a-manufacturing-organization-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Budgeting for a manufacturing organization </div> <div class="table-of-contents__item-duration"> 3m 35s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/budgeting-for-a-merchandising-organization-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Budgeting for a merchandising organization </div> <div class="table-of-contents__item-duration"> 2m 42s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/budgeting-for-a-service-organization-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Budgeting for a service organization </div> <div class="table-of-contents__item-duration"> 2m 18s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/having-a-cash-budget-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Having a cash budget </div> <div class="table-of-contents__item-duration"> 2m 50s </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button show-more-less__button--hide" aria-expanded="true" data-tracking-control-name="learning-course_toc-section_show_more"> 8. Capital Budgeting <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button " aria-expanded="true" data-tracking-control-name="learning-course_toc-section_show_more"> 8. Capital Budgeting <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list " data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-billion-dollar-machine-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The billion-dollar machine </div> <div class="table-of-contents__item-duration"> 1m 42s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/understanding-capital-budgeting-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Understanding capital budgeting </div> <div class="table-of-contents__item-duration"> 4m 2s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/discounting-cash-flows-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Discounting cash flows </div> <div class="table-of-contents__item-duration"> 4m 47s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-payback-method-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The payback method </div> <div class="table-of-contents__item-duration"> 3m 47s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-unadjusted-rate-of-return-method-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The unadjusted rate of return method </div> <div class="table-of-contents__item-duration"> 3m 6s </div> </div> </a> </li> <li class="toc-item toc-item--active"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-net-present-value-npv-method-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="true"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The net present value (NPV) method </div> <div class="table-of-contents__item-duration"> 2m 54s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/the-internal-rate-of-return-method-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> The internal rate of return method </div> <div class="table-of-contents__item-duration"> 1m 42s </div> </div> </a> </li> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/considering-qualitative-factors-2?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Considering qualitative factors </div> <div class="table-of-contents__item-duration"> 2m 11s </div> </div> </a> </li> </ul>  </div> </li> <li class="toc-section"> <div class="show-more-less"> <button class="show-more-less__button show-more-less__more-button show-more-less-button " aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> Conclusion <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cyolgscd0imw2ldqppkrb84vo"></icon> </button> <button class="show-more-less__button show-more-less__less-button show-more-less-button show-more-less__button--hide" aria-expanded="false" data-tracking-control-name="learning-course_toc-section_show_more"> Conclusion <icon class="show-more-less__button--chevron show-more-less-button-icon" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/4chtt12k98xwnba1nimld2oyg"></icon> </button> <ul data-max-num-to-show="0" class="show-more-less__list show-more-less__list--hide-after-0" data-impression-id="learning-course_toc-section_show-more-less"> <li class="toc-item"> <a data-tracking-control-name="learning-course_tocItem" data-tracking-will-navigate href="https://www.linkedin.com/learning/accounting-foundations-managerial-accounting/key-takeaways?autoplay=true&trk=learning-course_tocItem" class="toc-item__link" aria-current="false"> <span class="a11y-text">(Locked)</span> <icon class="table-of-contents__item-status table-of-contents__item-status--locked" data-delayed-url="https://static.licdn.com/aero-v1/sc/h/cfu0devb5o77ym5x8vv0oilfz" data-svg-class-name="table-of-contents__item-status-svg--locked"></icon> <div class="table-of-contents__item-details"> <div class="table-of-contents__item-title"> Key takeaways </div> <div class="table-of-contents__item-duration"> 1m 15s </div> </div> </a> </li> </ul>  </div> </li> </ul> </section> </section> </main> <div class="pre-footer "> <section class="core-section-container my-3 price-disclaimer">    <div class="core-section-container__content break-words"> <p class="price-disclaimer__copy"> <sup class="price-disclaimer__copy--sup">*</sup>Price may change based on profile and billing country information entered during Sign In or Registration </p> </div> </section> <section class="tw-linkster bg-cool-gray-20 browse-map" data-impression-id="learning-course_linkster" data-js-module-id="linkster"> <div class="max-w-screen-content-max-w w-full flex justify-between my-0 mx-auto mamabear:px-3 babybear:px-2 babybear:flex-col"> <div class="flex-1 w-1/2 pt-2 pr-4 pb-4 pl-0 babybear:pb-2 babybear:w-full babybear:border-b-1 babybear:border-solid babybear:border-color-border-low-emphasis babybear:last:border-b-0"> <h3 class="text-md font-bold text-color-text leading-open"> Explore Business Topics </h3> <ul class="my-1"> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://www.linkedin.com/learning/topics/business-analysis-and-strategy?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> Business Analysis and Strategy </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://www.linkedin.com/learning/topics/business-software-and-tools?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> Business Software and Tools </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://www.linkedin.com/learning/topics/career-development-5?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> Career Development </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://www.linkedin.com/learning/topics/customer-service-3?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> Customer Service </a> </li> <li 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href="https://www.linkedin.com/learning/topics/aec?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> AEC </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://www.linkedin.com/learning/topics/animation-and-illustration?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> Animation and Illustration </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://www.linkedin.com/learning/topics/audio-and-music?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> Audio and Music </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://www.linkedin.com/learning/topics/graphic-design?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> Graphic Design </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://www.linkedin.com/learning/topics/motion-graphics-and-vfx?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> Motion Graphics and VFX </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" href="https://www.linkedin.com/learning/topics/photography-2?trk=learning-course_browsemap_link" data-js-module-id="link-column-link" data-tracking-control-name="learning-course_browsemap_link" data-tracking-will-navigate> Photography </a> </li> <li class="tw-link-column-item"> <a class="link tw-linkster-link" 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