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فيديو شرح Cost Volume Profit Analysis Cost Accounting CPA Exam BAR CMA Exam ضمن كورس محاسبة التكاليف شرح قناة Farhat Lectures. The # 1 CPA & Accounting Courses، الفديو رقم 7 مجانى معتمد اونلاين
What is cost-volume-profit (CVP) analysis and how is it used? In this cost and managerial accounting lecture, Professor Farhat explains CVP analysis, covering the contribution margin, break-even point in units and dollars, target profit, and after-tax profit calculations. CPA and CMA candidates and accounting students will find this essential BAR exam material for planning and decision-making.
Try it free at farhatlectures.com — interactive exercises, lectures, simulations, cases, multiple choice, and AI tools for CPA, CMA, EA and students.
Video Timeline & Key Concepts:
0:00 — Introduction to CVP analysis
2:05 — The core operating income formula
4:31 — Contribution margin
6:31 — Target profit
9:07 — Break-even point in units
13:16 — Break-even point in dollars
15:43 — After-tax target profit
25:17 — Margin of safety
Frequently Asked Questions:
What is cost-volume-profit analysis?
CVP analysis is a management model that shows how changes in costs, sales volume, and prices affect a companys operating income and profitability.
What is the contribution margin?
The contribution margin is the selling price per unit minus the variable cost per unit. It represents the amount available to cover fixed costs and then contribute to profit.
How do you calculate the break-even point?
The break-even point in units equals fixed costs divided by the contribution margin per unit, and the break-even point in dollars equals fixed costs divided by the contribution margin ratio.
How is an after-tax target profit handled?
If the target profit is stated net of tax, you must gross it up to a pre-tax amount by dividing it by one minus the tax rate before adding it to fixed costs.
Is this tested on the CPA exam?
Yes. Cost-volume-profit analysis is tested in the BAR section and on the CMA exam.
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