15Operating Budgets and Forecasts: Breakeven, Sensitivity, and What-If Outputs
16Capital Structure and the Cost of Capital: After-Tax Debt and WACC17Capital Budgeting: NPV Mechanics, IRR Meaning, Payback, EVA, and Residual Income18Relevant-Cost Decisions Under Constraints: Special Orders, Make-or-Buy, and Divestiture19Market Influences on Decisions: Elasticity, Real Rates, Opportunity Cost, and Option-Value Directionality