cost-volume-profit analysis

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1、wiL10874_ch22_906-943.inddPage9068/14/107:28:48PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch0422Cost-Volume-ProfitAnalysisALookBackALookatThisChapterALookAheadChapter21focusedoncostallocation,ThischaptershowshowinformationonChapter23int

2、roducesanddescribestheactivity-basedcosting,andperformancebothcostsandsalesbehaviorisusefultobudgetingprocessanditsimportancetomeasurement.Weidentifiedwaystomanagersinperformingcost-volume-profitmanagement.Italsoexplainsthemastermeasureandanalyzecompanyactivities,analysis

3、.Thisanalysisisanimportantpartbudgetanditsusefulnesstotheplanningitsdepartments,anditsmanagers.ofsuccessfulmanagementandsoundoffuturecompanyactivities.businessdecisions.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1DescribedifferenttypesofcostA1Computethecontributi

4、onmarginandP1Determinecostestimatesusingbehaviorinrelationtoproductiondescribewhatitrevealsaboutathescatterdiagram,high-low,andandsalesvolume.(p.908)company’scoststructure.(p.914)regressionmethodsofestimatingcosts.(p.911)C2Describeseveralapplicationsofcost-A2Analyzechange

5、sinsalesusingthevolume-profitanalysis.(p.919)degreeofoperatingleverage.(p.924)P2Computethebreak-evenpointforasingleproductcompany.(p.915)P3Graphcostsandsalesforasingleproductcompany.(p.916)P4Computethebreak-evenpointforaLP22multiproductcompany.(p.921)wiL10874_ch22_906-943

6、.inddPage9078/16/109:23:11PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch04DecisionInsight“Peopleaskformyautograph...it’sunbelievable”Heeeere’sJohnny!—JOHNEARLEBOSTON,MS—Workingatamusicstore,JohnEarle’sco-workerspointsandmaintainingtherig

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