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  2. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    1. Segregation of total costs into its fixed and variable components is always a daunting task to do. 2. Fixed costs are unlikely to stay constant as output increases beyond a certain range of activity. 3. The analysis is restricted to the relevant range specified and beyond that the results can become unreliable. 4.

  3. Profitability analysis - Wikipedia

    en.wikipedia.org/wiki/Profitability_Analysis

    In order to perform a profitability analysis, all costs of an organisation have to be allocated to output units by using intermediate allocation steps and drivers. This process is called costing. When the costs have been allocated, they can be deducted from the revenues per output unit. The remainder shows the unit margin of a product, client ...

  4. Pick chart - Wikipedia

    en.wikipedia.org/wiki/Pick_chart

    PICK charts are a method to prioritize a number of action items or problem solving ideas. A pick chart allows visual comparison of action items relative to their impact to the problem being addressed vs. the ease/cost of implementation. In VERY rudimentary terms, PICK charts are a Return On Investment (ROI) method.

  5. Trading statement - Wikipedia

    en.wikipedia.org/wiki/Trading_statement

    Print/export Download as PDF; Printable version; In other projects ... Gross profit = Sales - Cost of sales Gross profit = £13100 - £11520

  6. Contribution margin - Wikipedia

    en.wikipedia.org/wiki/Contribution_margin

    In Cost-Volume-Profit Analysis, where it simplifies calculation of net income and, especially, break-even analysis.. Given the contribution margin, a manager can easily compute breakeven and target income sales, and make better decisions about whether to add or subtract a product line, about how to price a product or service, and about how to structure sales commissions or bonuses.

  7. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    The cost-volume-profit analysis is the systematic examination of the relationship between selling prices, sales, production volumes, costs, expenses and profits. This analysis provides very useful information for decision-making in the management of a company.

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