Lecture Details

Cost volume profit analysiscontribution marginCVPbreak-even pointcontribution margin ratioincremental analysischange in variable costchange on fixed costfixed costvariable costcontribution margin methodtarget profit analysismargin of safetyoperating leveragesales mix

Cost accounting for Cost-Volume-Profit Analysis: Basic concept & procedure shown thru equations & related CVP graph for calculating the Breakeven Point including profit as NIBT (net income before taxes) & NIAT (net income after taxes), Breakeven Point (total costs = total revenues), breakeven revenue & targeted income, further examines how Total Revenues, Total Costs & net income (NIBT & NIAT) with the Units Sold, using Cost Volume Profit Graph (total costs & total revenues, fixed costs, variable costs, operating income, etc.), basic equations for cost-volume-profit = operating income, contribution margins, calculating breakeven point, breakeven revenue & costs, operating profit, operating income, line equations for total revenues & total costs, calculating targeted operating income, etc, detailed calculation

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