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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
Cost-Volume-Profit Relationships

Chapter Outline

  1. The Basics of Cost-Volume-Profit (CVP) Analysis
    1. Contribution Margin
    2. Contribution Margin Ratio (CM Ratio)
    3. Some Applications of CVP Concepts
    4. Importance of the Contribution Margin
  2. Break-Even Analysis
    1. Break-Even Computations
    2. CVP Relationships in Graphic Form
    3. Target Profit Analysis
    4. The Margin of Safety
  3. CVP Considerations in Choosing a Cost Structure
    1. Cost Structure and Profit Stability
    2. Operating Leverage
  4. Structuring Sales Commissions
  5. The Concept of Sales Mix
    1. The Definition of Sales Mix
    2. Sales Mix and Break-Even Analysis
  6. Assumptions of CVP Analysis
  7. Variable Costing




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