Title: Module 1 Introduction: (CU2 M1) CVP Analysis
Course: SkillsCom BA 213 15.0 > Section: Credit Unit 2 Module 1

How does a manager predict trends in the different buying seasons? How do they decide which products to feature and when to feature them? How do they decide to place items on sale and still turn a profit? This chapter explains how managers make these very decisions through a process called cost-volume-profit analysis.

Module Outcomes:

- Determine how costs change when there is a change in product volume.
- Define contribution margin, and how it is used to compute operating income.
- Use cost-volume-profit (CVP) analysis.