Chapter 5: Cost Behavior and Cost-Volume-Profit Analysis

Course Learning Objectives

By the end of this section, you will be able to:

  • Analyze cost behavior.
  • Analyze cost-volume-profit relationships.

Specific Learning Outcomes

  • Analyze and identify different types of cost behavior.
  • Compute the contribution margin.
  • Compute the break-even point for a company in dollars and units.
  • Analyze business decisions using cost-volume-profit analysis.