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1、ConfirmingPagesCHAPTERNINEProfitPlanning:Cost-Volume-ProfitAnalysisAfterstudyingthischapter,youshouldbeableto...1.Explaincost-volume-profit(CVP)analysis,theCVPmodel,andthestrategicroleofCVPanalysis2.ApplyCVPanalysisforbreakevenplanning3.ApplyCVPanalysisforprofitplanning4.ApplyCVPan
2、alysisforactivity-basedcosting5.EmploysensitivityanalysistomoreeffectivelyuseCVPanalysiswhenactualsalesareuncertain6.AdaptCVPanalysisformultipleproducts7.ApplyCVPanalysisinnot-for-profitorganizations8.IdentifytheassumptionsandlimitationsofCVPanalysisandtheireffectontheproperinterpr
3、etationoftheresultsForsomecompanies,justabouteachproductorserviceisnewanddifferent.ThisistrueforClearChannelCommunications,Inc.,(CCC;www.clearchannel.com),theworld’slargestownerofradiostationsandproviderofliveentertainmentevents.CCCproducesliveenter-tainment,mostlymusicalentertainm
4、ent,inmorethan70locations.EachshowoffersanewopportunityforCCCtobeprofitable,butcarefulplanningisnecessarytoachievesuccess.AkeypartofthisplanningforCCCistousecost-volume-profitanalysis,thetopicofthischapter.CCCusescost-volume-profit(CVP)analysistoprojectestimatedprofitsforeachliveev
5、ent,giventhecompany’sprojectionsaboutattendance;thatis,CVPanalysisshowstherelationshipbetweenvolumeofattendanceandtheevent’srelatedcostsandprofits.LEARNINGOBJECTIVE1SomeofCCC’seventsareplannedonafixed-feebasis;thatis,theentertainerispaidaExplaincost-volume-profit(CVP)fixedamountfor
6、theperformancethatisnottiedtoattendance.Othereventsareplannedsoanalysis,theCVPmodel,andthethattheentertainerreceivesapaymentbasedonattendance.Thefixed-feearrangementisstrategicroleofCVPanalysis.somewhatriskierforCCCbecauseCCCbearstheriskoflowattendanceandthereforelowprofitsorlosses
7、;ofcourse,theupsideisthatCCCdoeswellifattendanceishigh.Incontrast,theentertainerpaidonthebasisofattendancesharessomeoftherisk.Forfixed-feeevents,CCCusesattendanceprojectionsandcost-volume-profitanalysistocarefullyprojectcostsandprofitsandtoplanlevelsofadvertisingandotherexpenses.Th
8、istypeofshort-termprofitpl
