chapter 3 – cost-volume-profit analysis and …（第三章u2014u2014本量分析和u2026）.pdf

photo: © Tischenko Irina/Shutterstock CHAPTER 3 Cost-Volume-Profit Analysis and Pricing Decisions Unit Summaries Unit 3.1 – Breakeven Analysis Using Universal Sports Exchange’s results from 2014, the unit presents the breakeven point calculation first using the profit equation (Sales – VC – FC = OI) and then using the formula . Breakeven graphs are also introduced. The Reality Check provides an example of breakeven analysis in two service settings – an airline and an art gallery. Unit 3.2 – Cost-Volume-Profit Analysis This unit begins with introducing the concept of target income and how the profit equation or breakeven formula can be used to determine the sales volume required to achieve the target income. CVP analysis is then introduced through some “what if” scenarios that Universal Sports Exchange might face. Unit 3.3 – Multiproduct CVP Analysis This unit expands CVP into a multiproduct environment using the profit equation. Unit 3.4 – Pricing Decisions The final unit in this chapter introduces pricing concepts. We include this unit at this point because many CVP analyses include changes in the sales price. Cost-plus pricing and target costing provide an introduction to pricing decisions and the use of m