lesson
Break-Even Analysis, Margin of Safety, and Contribution
Calculate contribution per unit, contribution-to-sales ratio, break-even output, margin of safety, and target profit sales volume numerically and graphically.
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Public learning track
Costing Techniques, Activity-Based Costing, and Marginal Costing
7 lessons
Goal
Calculate product costs using absorption and activity-based costing, perform break-even analysis, and apply marginal costing to short-term decisions.
7 lessons
0 of 7 done
- Absorption Costing: Allocation, Apportionment, and Absorption of OverheadsUp next
- Activity-Based Costing (ABC) and Product PricingNot started yet
- Marginal Costing vs Absorption Costing: Reconciling ProfitNot started yet
- Break-Even Analysis, Margin of Safety, and ContributionYou are here
- Using Break-Even for Decision-MakingNot started yet
- Limitations of Break-Even AnalysisNot started yet
- Marginal Costing in Decision Making: Limiting Factors and Make or BuyNot started yet
Learning standards covered
ACC-16.7General Certificate of Education Advanced Level (UK A-Level) · Accounting · 11th Gradeprepare information using costing techniques to enable managers to make decisions
ACC-17.2General Certificate of Education Advanced Level (UK A-Level) · Accounting · 11th Gradecalculate, use and understand percentages and percentage changes
ACC-17.3General Certificate of Education Advanced Level (UK A-Level) · Accounting · 11th Gradeinterpret, apply and analyse information in written, graphical and numerical forms
ACC-17.4General Certificate of Education Advanced Level (UK A-Level) · Accounting · 11th Gradecalculate cost, revenue, profit and break-even