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The "Refreshingly Understandable" series explains the wide range of Nissho Bookkeeping Class 1 in an easy-to-understand way with stories and rich illustrations. This book is 工原's Volume III (Direct, CVP, Analysis of Budget and Actual Results). The text and work book are integrated, so you can practice problems immediately after reading the text. Let's enjoy learning Bookkeeping Class 1 with the main character, Goemon. ★ Features of this book ・ Explanations based on each CASE are provided with illustrations. Even difficult contents can be easily understood! ・ Among the costing of Nissho Class 1, direct costing, CVP analysis, and analysis of budget and actual results can be mastered with this one book! ・ Text and work book are integrated, so you can check your knowledge with work book immediately after learning with text, making it ideal for repeated learning! ◆ Chapter structure of this book ・ 工原 III Direct costing / CVP analysis / determination of optimal sales mix / budget formulation / performance measurement / analysis of budget and actual results [Revised contents] ・ Respond to recent testing trends