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Managerial Decisions: Ethics, CVP & Pricing

This course is part of Financial Reporting, IFRS & Strategic Decisions Specialization

Instructor: EDUCBA

Included with

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4 modules

Gain insight into a topic and learn the fundamentals.

8 hours to complete

Flexible schedule

Learn at your own pace

4 modules

Gain insight into a topic and learn the fundamentals.

8 hours to complete

Flexible schedule

Learn at your own pace

What you'll learn

Apply CVP analysis and marginal costing for business decisions.
Design pricing strategies using demand, cost, and elasticity insights.
Evaluate ethical frameworks and fraud risks in decision-making.

Skills you'll gain

Tools you'll learn

Details to know

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Add to your LinkedIn profile

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Build your subject-matter expertise

This course is part of the Financial Reporting, IFRS & Strategic Decisions Specialization

When you enroll in this course, you'll also be enrolled in this Specialization.

Learn new concepts from industry experts
Gain a foundational understanding of a subject or tool
Develop job-relevant skills with hands-on projects
Earn a shareable career certificate

There are 4 modules in this course

Master ethical decision-making, CVP analysis, and pricing strategies to drive smarter business outcomes. Learn how to combine financial insights with ethical judgment and market dynamics.

This course provides a comprehensive approach to managerial decision-making by integrating professional ethics, cost-volume-profit (CVP) analysis, and pricing strategies. You will explore ethical frameworks, governance principles, and fraud risk concepts, including the Fraud Triangle, to strengthen accountability and financial integrity. Through practical modules, you will develop skills in break-even analysis, contribution margin evaluation, and marginal decision-making for scenarios such as special orders, make-or-buy, and constrained resource optimization. You will also learn to design pricing strategies using cost-based, market-based, and target pricing approaches while analyzing demand, supply, and price elasticity. By the end of the course, you will be able to make data-driven, ethical, and strategically sound business decisions that balance profitability with risk and governance considerations. Ideal for finance professionals and aspiring analysts, this course builds strong analytical, ethical, and strategic capabilities essential for modern business leadership.

Module details

This module introduces the foundations of professional ethics in CMA Part 2, focusing on the IMA Statement of Ethical Professional Practice, core moral philosophies, fraud risk concepts, and ethical decision-making frameworks. Learners explore ethical principles, standards, conflict resolution procedures, and real-world fraud case studies to understand how ethical behavior shapes professional responsibility, governance, and financial integrity in organizations.

What's included

7 videos4 assignments

7 videosTotal 42 minutes

Introduction to Course2 minutes
Key Terms6 minutes
Moral Philosophies9 minutes
Principals and Standards9 minutes
Resolving Ethical Conflicts4 minutes
Fraud Triangle5 minutes
Case Studies7 minutes

4 assignmentsTotal 60 minutes

Ethics, Governance, and Professional Standards30 minutes
Foundations of Ethics10 minutes
Professional Standards and Ethical Conflict10 minutes
Fraud and Ethical Case Applications10 minutes

This module examines how ethical culture, sustainability, and corporate social responsibility influence organizational governance and long-term performance. Learners explore ESG principles, whistleblower frameworks, ethical leadership, and sustainability reporting while connecting ethical theory to real-world corporate practices and stakeholder accountability.

What's included

6 videos4 assignments

6 videosTotal 41 minutes

Ethical Considerations for Organizations8 minutes
Ethical Considerations for Organizations Continune6 minutes
Framework for Ethical Conduct5 minutes
Sustainability and Social Responsibility7 minutes
Terminology10 minutes
Cost Behavior5 minutes

4 assignmentsTotal 60 minutes

Organizational Ethics and Sustainability30 minutes
Organizational Ethical Responsibilities10 minutes
Ethical Frameworks and Sustainability10 minutes
Ethics Terminology and Core Cost Concepts10 minutes

This module develops analytical skills in cost-volume-profit (CVP) analysis and marginal decision-making techniques essential for managerial finance. Learners examine breakeven analysis, contribution margin, margin of safety, special order decisions, make-or-buy analysis, sell-or-process further evaluation, keep-or-sell decisions, and optimization under constrained resources to support short-term strategic business decisions.

What's included

7 videos4 assignments

7 videosTotal 52 minutes

Breakeven Calculation12 minutes
Special Order Analysis8 minutes
Make or Buy Analysis5 minutes
Sell or Process Analysis9 minutes
Keep or Sell Analysis6 minutes
Keep or Sell Analysis Continue7 minutes
Maximizing Margin Analysis6 minutes

4 assignmentsTotal 60 minutes

Cost-Volume-Profit and Decision Analysis30 minutes
Breakeven and Special Decisions10 minutes
Make-or-Buy and Sell Decisions10 minutes
Asset Retention and Margin Optimization10 minutes

This module explores pricing strategies and market economics within managerial decision-making. Learners analyze cost-based, market-based, and target pricing approaches, product life-cycle pricing, peak-load pricing, demand and supply relationships, market equilibrium, and price elasticity of demand to determine optimal pricing strategies that maximize revenue and profitability.