Chapter17Cost-Volume-ProfitAnalysis.pptVIP

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Chapter 17 Cost-Volume-Profit Analysis Study Objectives Determine the number of units that must be sold to break even or to earn a targeted profit. Calculate the amount of revenue required to break even or to earn a targeted profit. Apply cost-volume-profit analysis in a multiple-product setting. Prepare a profit-volume graph and a cost-volume-profit graph, and explain the meaning of each. Explain the impact of risk, uncertainty, and changing variables on cost-volume-profit analysis. Discuss the impact of activity-based costing on cost-volume-profit analysis. The Break-Even Point in Units The

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