COST-VOLUME-PROFIT ANALYSIS Definition

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COST-VOLUME-PROFIT ANALYSIS (CVPA) examines the behavior of total revenue, total costs and profit as changes occur in the output level, selling price and variable costs per unit or fixed costs.

Learn new Accounting Terms

RETURN ON SALES is a measure of a companys profitability, equal to a fiscal years pre-tax income divided by total sales.

APPORTION is to divide and share out according to a plan.

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