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Home 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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