成本会计管理的着重点 第十版 书后习题答案第三章.docVIP

CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS 3-1 Cost-volume-profit (CVP) analysis examines the behavior of total revenues, total costs, and operating income as changes occur in the output level, selling price, variable costs per unit, or fixed costs. 3-2 The assumptions underlying the CVP analysis outlined in Chapter 3 are: 1. Changes in the level of revenues and costs arise only because of changes in the number of product (or service) units produced and sold. 2. Total costs can be divided into a fixed component and a component that is variable with respect to the level of output. 3. When graphed, t