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Breakeven analysis : the definitive guide to cost-volume-profit analysis /

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Hlavní autoři: Cafferky, Michael E. (Autor), Wentworth, Jon (Autor)
Médium: Elektronický zdroj E-kniha
Jazyk:angličtina
Vydáno: New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2014.
Vydání:Second edition.
Edice:Managerial accounting collection.
2014 digital library.
Témata:
Break-even analysis.
unit variable costs (VC)
total cost
quadratic formula
polynomial
operating leverage
net present value (NPV)
income statement
demand
contribution margin ratio
contribution margin (CM)
common stockholders
common stock dividend (CD)
coefficient of determination
breakeven (BE)
Annuity factor
weighted average selling price
weighted average contribution margin
unit selling price (SP)
total revenue
target profit
scattergraph
price elasticity of demand
preferred stockholders
preferred stock dividend (PD)
multiple regression
least squares method
income tax
high-low method
fixed costs (FC)
cost-volume-profit (CVP) analysis
cost of goods sold (COGS)
cost of capital
cash flow
On-line přístup:An electronic book accessible through the World Wide Web; click to view
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Obsah:
  • Introduction
  • Total cost method
  • Contribution margin method
  • Target profit method
  • Cost of goods sold method
  • Modified breakeven analysis: factoring estimates of demand
  • Dealing with changes in product using weighted averages
  • High-low method
  • Least squares method
  • Changing costs
  • Changing prices
  • Selling price at various volumes
  • Multiple breakeven points
  • Net present value method
  • Quadratic equation
  • Tax effects on cost-volume-profit
  • Appendix A. Glossary
  • Appendix. Limitations and criticisms
  • Appendix C. A short genealogy of breakeven analysis
  • Appendix D. Using breakeven thinking to decide whether to start a business
  • Appendix E. Annuity table
  • Notes
  • References
  • Index.

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