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个人收集整理 勿做商业用途 个人收集整理 勿做商业用途 PAGE / NUMPAGES 个人收集整理 勿做商业用途 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.文档来自于网络搜索 3-2 The assumptions underlying the CVP analysis outlined in Chapter 3 are:文档来自于网络搜索 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.文档来自于网络搜索 2. Total costs can be divided into a fixed component and a compone