CE/CPE Course Information

Decision Analysis: Operating Leverage, Breakeven, and CVP Analysis

CPE Credits: 2
Subject Area: Accounting and Auditing
Field of Study: Accounting
Program Level: Overview
Lesson Version: 12-1
Publication/Revision Date: April 10, 2019
Prerequisites/Advanced Preparation: None

Learning
Objectives
After completing this course, you will be able to
  • Distinguish absorption costing from variable costing and gross margin from contribution margin
  • Recognize the meaning of operating leverage and use it to predict the behavior of operating income
  • Interpret the meaning of the breakeven point
  • Interpret a cost-volume-profit chart, identify the simplifying assumptions underlying cost-volume-profit analysis, and recognize the significance of margin of safety
Course Topics
  1. Variable Costing and Contribution Margin
  2. Operating Leverage and Breakeven
  3. Cost-Volume-Profit (CVP) Analysis
  4. CVP Applications

This self-study course consists of an Audiovisual presentation or a 10-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 10 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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