Title: LESSON FOUR: Basic Cost Volume Profit Analysis
Course: BAC300: Management Accounting I (PEBL)

4.1 Introduction

This lesson introduces you to basic cost, volume and profit analysis and helps you determine break-even point, calculate margin of safety and profitability, multi-product analysis and to construct a break-even chart.

4.2 Lesson Learning Outcomes

At the end of this lesson, you will be able to:

1. Examine cost volume profit analysis.
2. Determine the break-even point.
3. Calculate margin of safety and profitability.
4. Evaluate multi-product cost-volume-profit analysis.
5. Construct a break-even chart to determine the break-even point.