Cost Analysis: Managerial and Cost Accounting
Cost-Volume-Profit and Business ScalabilityCost BehaviorThe Nature of CostsVariable CostsFixed CostsBusiness Implications of the Fixed Cost StructureEconomies of SaleDialing in Your Business ModelCost Behavior AnalysisMixed CostsHigh-Low MethodMethod of Least SquaresRecapBreak-Even and Target IncomeContribution MarginContribution Margin: Aggregated, per Unit, or Ratio?Graphic PresentationBreak-Even CalculationsTarget Income CalculationsCritical Thinking About CVPSensitivity AnalysisChanging Fixed CostsChanging Variable CostsBlended Cost ShiftsPer Unit Revenue ShiftsMargin BewareMargin MathematicsCVP for Multiple ProductsMultiple Products, Selling Costs, and Margin ManagementAssumptions of CVP