Ch 10: Cost Behavior Analysis

About This Chapter

Look through this chapter as you study cost behavior analysis. Each of our well-organized lessons can provide you with supplemental information, which can be used to enhance what you have read from your textbooks or what your instructors have discussed during accounting class.

Cost Behavior Analysis - Chapter Summary

Accounting professionals monitor financial information by running reports and analyses. In this chapter, you will go over everything you need to know to understand cost behavior analysis. Our instructors designed these lessons for learners of all levels. Less experienced individuals will benefit from going through the lessons sequentially one by one. People who have more accounting experience can skip around through the lessons and use this chapter as a way to brush up on major topics and concepts. By completing the chapter, you should be ready to do the following:

  • Summarize the steps for determining variable and fixed costs
  • Generalize techniques for reviewing mixed costs
  • Show how to build contribution margin income statements
  • Determine techniques for cost-volume-profit analysis
  • Establish methods for choosing a cost structure for CVP
  • Outline break-even and target-profit analysis

6 Lessons in Chapter 10: Cost Behavior Analysis
Test your knowledge with a 30-question chapter practice test
Identifying Fixed Costs & Variable Costs for Producers

1. Identifying Fixed Costs & Variable Costs for Producers

Ever wonder why the price of brand-name drugs is so much more than generics? Or why all tablet prices seem to congregate at about the same level? This lesson explains those and other mysteries through the lenses of variable and fixed costs.

How to Analyze Mixed Costs

2. How to Analyze Mixed Costs

In this lesson, we'll explore costs. We'll learn about fixed and variable costs, and we'll revolve our lesson around mixed costs. Finally, we'll look at some examples and learn how mixed costs are calculated.

Creating Contribution Margin Income Statements

3. Creating Contribution Margin Income Statements

When a manager is trying to figure out quickly if variable costs are getting out of control, a contribution margin income statement can be very valuable. In this lesson, we learn about such statements.

Cost-Volume-Profit Analysis: Definition & Examples

4. Cost-Volume-Profit Analysis: Definition & Examples

In this lesson, we'll explore cost-volume profit analysis, which companies use to help them figure out how many products to make, and at how much to sell them for in order to make their desired profit. We'll also discuss contribution margins.

How to Select a Cost Structure for CVP

5. How to Select a Cost Structure for CVP

Companies incur costs to make a profit. Management must choose a cost combination that will maximize profit. In this lesson, you'll learn how to select a cost structure.

Target-Profit & Break-Even Analysis

6. Target-Profit & Break-Even Analysis

A business needs to know how many units to produce in order to cover its costs and make a profit. In this lesson, you'll learn about break-even analysis and calculating target profit.

Chapter Practice Exam
Test your knowledge of this chapter with a 30 question practice chapter exam.
Not Taken
Practice Final Exam
Test your knowledge of the entire course with a 50 question practice final exam.
Not Taken

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