Cost- Volume-Profit (C-V-P) analysis is the technique for determining how changes in cost and
　　volume affect the profitability of an organization. Here we will discuss how the analysis of cost behavior patterns allows management to understand the effects that changes in cost, volume, and revenue will have on profit. The techniques for studying these relationships are collectively referred to as cost-volume-profit (C-V-P) analysis. They can be used in making decisions about selling prices, production volume, levels of discretionary fixed costs, and so on.
　　There are three common and related ways to perform C-V-P analysis: (1) The contribution margin approach; (2) The equation approach; and (3) the graphical approach. Although all the three common methods of C-V-P analysis are variations of the same calculations, each approach has its advantages. The graphical approach allows the simultaneous analysis of several different activity levels.
　　Among others things, C-V-P analysis is used to compute break-even points and target net income levels. The equation approach is especially useful in assessing how profit change when costs or revenues change.
　　Three limiting assumptions are (1) that the sales mix is constant, (2) that cost and revenue behavior patterns are linear and remain constant over the relevant range, and (3)that all costs can be categorized as either fixed or variable. When sales volumes are relatively stable management should always emphasize the products with the highest contribution-margin ratios.
　　76. According to the passage, which of the following statements is not mentioned?
　　A. There are three common and related ways to perform C-V-P analysis.
　　B. There are three limiting assumption in C-V-P analysis.
　　C. There are three advantages of C-V-P analysis.
　　D. There are three main factors in C-V-P analysis.
　　77. C-V-P analysis can be used for determining the following item except __________.
　　A. the discretionary fixed costs
　　 B. the production volume
　　C. the capital amount
　　D. the selling price
　　78. ______ is (are) especially useful in simultaneous analysis of several different activity levels.
　　A. The graphical approach
　　B. The contribution margin approach
　　C. The equation approach
　　D. All of above
　　79. Which of the following statements is false?
　　A. C-V-P analysis can be used to computer break-even points and target net income levels.
　　B. One of the three limiting assumptions is that cost and revenue behavior patterns are linear and remain constant over the relevant range.
　　C. The other limiting assumptions are that the sales mix is constant and all costs can be categorized as either fixed or variable.
　　D. The contribution margin approach is especially useful in assessing how profits change when costs or revenue change.
　　80. Which is not the three limiting assumptions in C-V-P analysis?
　　A. The sales mix is constant cost.
　　B. Revenue behavior patterns are linear and remain constant over the relevant range.
　　C. All costs can be categorized as either fixed or variable.
　　D. The sales volumes are relatively stable.

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