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Lecture Issues in financial accounting – Lecture 30: Cost volume profit relationship

The contents of this chapter include all of the following: Distinguish between variable and fixed costs, explain the significance of the relevant range, explain the concept of mixed costs, list the five components of cost-volume-profit analysis, indicate what contribution margin is and how it can be expressed. | Cost Volume Profit Relationship PART III: Decision Tools Lecture 30 Learning Objectives Distinguish between variable and fixed costs. Explain the significance of the relevant range. Explain the concept of mixed costs. List the five components of cost-volume-profit analysis. Indicate what contribution margin is and how it can be expressed Identify the three ways to determine the break-even point. Give the formulas for determining sales required to earn target net income Define margin of safety, and give the formulas for computing it. Describe the essential features of a cost-volume-profit income statement. 1. On the topic, “Challenges Facing Financial Accounting,” what did the AICPA Special Committee on Financial Reporting suggest should be included in future financial statements? Non-financial Measurements (customer satisfaction indexes, backlog information, and reject rates on goods purchases). Forward-looking Information Soft Assets (a company’s know-how, market dominance, marketing