CHAPTER 4 Cost-Volume-Profit Analysis Variable Costs Fixed Costs Mixed Costs Step Costs Common Cost Behavior Patterns.
CHAPTER 4 Cost-Volume-Profit Analysis Purpose of Budgeting Planning How many units of input do I need to support a budgeted output? Control Are operations.
Buca di Beppo Restaurants Reservation System: A Centralized Call Center Presented 13 July 2006 By A.D. Otero.
C3 - 1 Learning Objectives Power Notes 1.Cost Behavior 2.Cost-Volume-Profit Relationships 3.Mathematical Approach to Cost-Volume-Profit Analysis 4.Graphic.
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1 Copyright © 2008 Cengage Learning South-Western. Heitger/Mowen/Hansen Cost-Volume-Profit Analysis: A Managerial Planning Tool Chapter Three Fundamental.
Chapter 6 Cost analysis and Measurement. KEY CONCEPTS historical cost current cost replacement cost opportunity cost explicit cost implicit cost incremental.
November 4, Part 2 The microeconomic foundations of management accounting Cost classifications and cost behavior Cost-Volume-Profit analysis.
McGraw-Hill/Irwin1 © The McGraw-Hill Companies, Inc., 2006 22-1 Cost-Volume- Profit Analysis Chapter 22.
Cost Analysis and Estimation Chapter 8. Chapter 8 OVERVIEW Economic and Accounting Costs Role of Time in Cost Analysis Short-run Cost Curves Long-run.
Chapter 4 Marginal Costing and Cost-Volume-Profit Analysis.