COSTCost-Volume-ProfitRelationships(成本管理会计.pptVIP

Cost-Volume-Profit RelationshipsChapter 3第一页，共八十二页。 IntroductionThis chapter examines one of the most basic planning tools available to managers: cost-volume-profit analysis.Cost-volume-profit 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.第二页，共八十二页。 Learning ObjectivesUnderstand basic cost-volume-profit (CVP) assumptionsExplain essential features of CVP analysisDetermine the breakeven point and target operating income using the equation, contribution margin, a