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| Topic | Description |
| Break-even analysis | Understanding the concept of break-even point and its significance in analyzing the level of sales required for profit. |
| Cost behavior | Exploring the behavior of costs (fixed, variable, mixed) in relation to changes in volume or activity levels. |
| Contribution margin | Calculating and interpreting the contribution margin and its role in assessing profitability and pricing decisions. |
| Profit-volume ratio | Understanding the relationship between sales volume and profit, using the profit-volume ratio or contribution margin. |
| Margin of safety | Exploring the concept of margin of safety and its use in measuring risk and evaluating sales volume fluctuations. |
| Target profit analysis | Analyzing the sales volume or revenue required to achieve a specific target profit using CVP analysis. |
| Cost-volume-profit graphs | Constructing and interpreting graphical representations that illustrate the relationship between costs, volume, and profit. |
| Sensitivity analysis | Assessing the impact of changes in key variables (e.g., selling price, costs, sales volume) on profitability. |
