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Cost Analysis: Managerial and Cost Accounting
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Cost Analysis: Managerial and Cost Accounting
Cost-Volume-Profit and Business Scalability
Cost Behavior
The Nature of Costs
Variable Costs
Fixed Costs
Business Implications of the Fixed Cost Structure
Economies of Sale
Dialing in Your Business Model
Cost Behavior Analysis
Mixed Costs
High-Low Method
Method of Least Squares
Recap
Break-Even and Target Income
Contribution Margin
Contribution Margin: Aggregated, per Unit, or Ratio?
Graphic Presentation
Break-Even Calculations
Target Income Calculations
Critical Thinking About CVP
Sensitivity Analysis
Changing Fixed Costs
Changing Variable Costs
Blended Cost Shifts
Per Unit Revenue Shifts
Margin Beware
Margin Mathematics
CVP for Multiple Products
Multiple Products, Selling Costs, and Margin Management
Assumptions of CVP
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Accounting Cost Analysis: Managerial and Cost Accounting 
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