Managerial Accounting

  1. Cost-Volume-Profit Analysis
    1. CVP Analysis Fundamentals
      1. Basic Assumptions
        1. Linear Cost and Revenue Functions
          1. Constant Sales Mix
            1. Inventory Level Assumptions
            2. Key Relationships
              1. Sales Volume and Profits
                1. Cost Structure Impact
              2. Contribution Margin
                1. Contribution Margin per Unit
                  1. Calculation and Interpretation
                  2. Contribution Margin Ratio
                    1. Calculation and Applications
                    2. Total Contribution Margin
                    3. Break-Even Analysis
                      1. Break-Even Point Concept
                        1. Equation Method
                          1. Basic Break-Even Formula
                            1. Algebraic Approach
                            2. Contribution Margin Method
                              1. Unit Break-Even Calculation
                                1. Dollar Break-Even Calculation
                                2. Graphical Method
                                  1. CVP Graph Construction
                                    1. Break-Even Chart Interpretation
                                  2. Target Profit Analysis
                                    1. Target Profit in Units
                                      1. Calculation Methods
                                      2. Target Profit in Sales Dollars
                                        1. Calculation Methods
                                        2. After-Tax Target Profit
                                          1. Tax Effect Considerations
                                        3. Margin of Safety
                                          1. Absolute Margin of Safety
                                            1. Percentage Margin of Safety
                                              1. Interpretation and Applications
                                              2. Operating Leverage
                                                1. Concept and Importance
                                                  1. Degree of Operating Leverage
                                                    1. Calculation Formula
                                                      1. Interpretation
                                                      2. Impact on Risk and Return
                                                      3. CVP Analysis with Multiple Products
                                                        1. Sales Mix Concept
                                                          1. Weighted-Average Contribution Margin
                                                            1. Calculation Steps
                                                              1. Break-Even Analysis
                                                              2. Sales Mix Changes Impact

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                                                            5. Activity-Based Costing

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                                                            7. Master Budgeting