Cost-Volume-ProfitAnalysis教案分析.ppt

* * * * Cost-Volume-Profit Analysis ? 2012 Pearson Education. All rights reserved. A Five-Step Decision-Making Process in Planning and Control Revisited Identify the problem and uncertainties Obtain information Make predictions about the future Make decisions by choosing between alternatives, using cost-volume-profit (CVP) analysis Implement the decision, evaluate performance, and learn Foundational Assumptions in CVP Changes in production/sales volume are the sole cause for cost and revenue changes. Total costs consist of fixed costs and variable costs. Revenue and costs behave and can be gra