Operational Management BTS MCO (Sales Management) Revision Sheets
The E7 "Operational Management" paper (3h) is judged decisive by 78% of BTS MCO students (OPCO AKTO 2024 survey). It tests cost calculations, cash flow analysis, and management reporting of a commercial unit.
Operational Management curriculum in BTS MCO (Sales Management)
The curriculum covers cost accounting (full costs, partial costs, ABC method), margin analysis (margin rate, multiplier coefficient, break-even point), procurement management (stocks, rotation, Wilson method), cash flow (WCR, cash plan, intermediate management balances), and performance management (dashboards, KPI indicators).
How to study operational management in BTS MCO (Sales Management)?
3 simple steps for effective operational management revision.
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Tips to succeed in operational management BTS MCO (Sales Management)
Master margin formulas by heart: margin rate = (SP-PP)/PP, mark-up rate = (SP-PP)/SP, multiplier coefficient = SP/PP. Tested at every exam
For break-even, learn 3 formulas: BE in revenue = FC/contribution margin rate, BE in days = BE/revenue × 360
Re-do E7 past papers of the last 5 years: 30% of exercises are variations on the same structures
Master Excel: calculation formulas, pivot tables, VLOOKUP. The expected base tool
FAQ — Operational Management BTS MCO (Sales Management)
How to calculate a break-even point in BTS MCO?
Break-even point (BE) is the minimum revenue covering all costs (fixed + variable). Formula: BE in revenue = Fixed costs / Contribution margin rate. Example: if FC = €100,000 and CM rate = 40%, BE = 100,000 / 0.4 = €250,000. In days: Break-even time = (BE / actual revenue) × 360. Master variants: BE with multiple products, BE in quantity, safety margin.
Difference between margin rate and mark-up rate?
Margin rate is calculated on purchase price: (SP - PP) / PP × 100. It indicates profitability vs cost. Mark-up rate is calculated on selling price: (SP - PP) / SP × 100. It indicates margin share in final price. Example: PP = €80, SP = €100. Gross margin = €20. Margin rate = 25%, mark-up rate = 20%. Never confuse the two: the error costs 2-3 exam points.
Is Excel really necessary in BTS MCO?
Yes, Excel (or Google Sheets) is the base tool of any operational manager. You must master: simple formulas (SUM, AVERAGE, MAX, MIN), conditional functions (IF, COUNTIF), lookups (VLOOKUP, INDEX/MATCH), pivot tables, basic charts. BTS MCO includes practical Excel-based exams, and companies expect this skill from internship. Invest 10-15h in free training (Microsoft Learn, OpenClassrooms).
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