TAILIEUCHUNG - Lecture Survey of accounting - Chapter 11: Cost behavior, operating leverage and profitability analysis

When you finish this chapter, you should: Identify and describe fixed, variable, and mixed cost behavior; demonstrate the effects of operating leverage on profitability; prepare an income statement using the contribution margin approach; calculate the magnitude of operating leverage;. | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 11: Cost Behavior, Operating Leverage and Profitability Analysis Learning Objectives Identify and describe fixed, variable, and mixed cost behavior. Demonstrate the effects of operating leverage on profitability. Prepare an income statement using the contribution margin approach. Calculate the magnitude of operating leverage. Demonstrate how the relevant range and the decision-making context affect cost behavior. Calculate the break-even point. Calculate the sales volume required to attain a target profit. Calculate the margin of safety in units, dollars and percentage. In this chapter, the learning objectives are: Identify and describe fixed, variable, and mixed cost behavior. Demonstrate the effects of operating leverage on profitability. Prepare an income statement using the contribution margin approach. Calculate the magnitude of operating leverage. Demonstrate how the relevant .

• Kế toán - Kiểm toán
• Survey of accounting
• Lecture Survey of accounting
• Accounting for cash
• Accounting cycle
• Cost behavior
• Operating leverage
• Financial resources
• Accounting provides information
• Internal controls
• Accounting profession
• Accounting for receivables
• Inventory cost flow
• Accounting for liabilities
• Bonds issued
• Managerial accounting
• Product costing
• Financial statements
• Ledger accounts
• Merchandising businesses
• Transportation costs
• Long term operational assets
• Depreciation method