Costvolumeprofit analysis

1
Cost-volume-profit analysis
2
The behaviour of costs
3
Graph of fixed cost(s) against the volume of
activity
4
Graph of rent cost against the volume of activity
5
Graph of variable costs against the volume of
activity
6
Graph of electricity cost against the volume of
activity
The slope of this line gives the variable cost
per unit of activity
Electricity cost ()
Fixed costelement
0
Volume of activity
7
Graph of total cost against the volume of activity
8
Break-even chart
9
Calculating the break-even point
10
Break-even chart for Cottage Industries
basket-making without the machine
11
Break-even chart for Cottage Industries
basket-making with the machine
12
The effect of operating gearing
13
Profit-volume chart
14
Weaknesses of break-even analysis
15
Marginal analysis