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Cost Behavior and CostVolume-Profit Analysis

Cost Behavior and CostVolume-Profit Analysis

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Published by: warsima on Oct 24, 2009
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11/23/2012

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Chapter Chapter 
2020
Cost Behavior and Cost-Cost Behavior and Cost-Volume-Profit AnalysisVolume-Profit Analysis
Accounting,
21
st
EditionWarren Reeve Fess
PowerPoint Presentation by Douglas Cloud
Professor Emeritus of AccountingPepperdine University
 
 © Copyright 2004 South-Western, a divisionof Thomson Learning. All rights reserved.
Task Force Image Gallery 
clip art included in thiselectronic presentation is used with the permission of NVTech Inc.
 
 
Some of the action has been automated,so click the mouse when you see thislightning bolt in the lower right-handcorner of the screen. You can point andclick anywhere on the screen.
 
Some of the action has been automated,so click the mouse when you see thislightning bolt in the lower right-handcorner of the screen. You can point andclick anywhere on the screen.
 
 
1.Classify costs by their behavior as variablecosts, fixed costs, or mixed costs.2.Compute the contribution margin, thecontribution margin ratio, and the unitcontribution margin, and explain how they maybe useful to management.3.Using the unit contribution margin, determinethe break-even point and the volume necessaryto achieve a target profit.
ObjectivesObjectives
 
ObjectivesObjectives
 After studying this After studying thischapter, you should chapter, you should be able to:be able to:
 
 After studying this After studying thischapter, you should chapter, you should be able to:be able to:

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