COST-VOLUME-PROFITANALYSIS幻灯片.pptVIP

Chapter 22; Cost-volume-profit analysis is used to answer questions such as: What sales volume is needed to earn a target income? What is the change in income if selling prices decline and sales volume increases? How much does income increase if we install a new machine to reduce labor costs? What is the income effect if we change the sales mix of our products or services?;FIXED COSTS;VARIABLE COSTS;MIXED COSTS;STEP-WISE COSTS;CURVILINEAR COSTS; ;0 1 2 3 4 5 6 ;Vertical distance is the change in cost.;USING BREAK-EVEN ANALYSIS;Contributi