CVP analysis
42 Pages

CVP analysis

Course Number: FINANCE 123, Spring 2011

College/University: Lethbridge College

Word Count: 19892

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9/27/04 4:06 PM Page 86 CHAPTER ch03.qxd Cost-Volume-Profit Analysis In Brief Managers need to estimate future revenues, costs, and profits to help them plan and monitor operations. They use cost-volume-profit (CVP) analysis to identify the levels of operating activity needed to avoid losses, achieve targeted profits, plan future operations, and monitor organizational performance. Managers also analyze...

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CHAPTER Cost-Volume-Profit Analysis c In Brief Managers need to estimate future revenues, costs, and profits to help them plan and monitor operations. They use cost-volume-profit (CVP) analysis to identify the levels of operating activity needed to avoid losses, achieve tar- geted profits, plan future operations, and monitor organizational performance. Managers also analyze operational risk as they choose an appropriate cost structure. This Chapter Addresses the Following Questions: Q1 What is cost-volume-profit (CVP) analysis, and how is it used for decision making? Q2 How are CVP calculations performed for a single product? Q3 How are CVP calculations performed for multiple products? Q4 What is the breakeven point? Q5 What assumptions and limitations should managers consider when using CVP analysis? Q6 How are margin of safety and operating leverage used to assess operational risk? ch03.qxd 9/27/04 4:06 PM Page 86 87 I n the early 1980s, personal computers were still somewhat a novelty. At that time,novelty.

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