2012本—量—利关系.pptVIP

Lecture 2Topic 3: Cost-Volume-Profit Relationships COST VOLUME PROFIT (CVP) ANALYSIS  Shows how alternate actions can affect profit. Focuses on the relationship between cost, volume and profit. It enables us to: (1) determine the break-even level of production, and (2) predict how changes in the level of production, selling price or costs will affect profit The Basics of Cost-Volume-Profit Analysis The Basics of Cost-Volume-Profit Analysis The Basics of Cost-Volume-Profit Analysis The Contribution Approach For each additional unit Wind sells, $200 more in contribution margin will hel