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Cost Behavior and Cost Volume Profit (CVP) Analysis

Name: Cost Behavior and Cost Volume Profit (CVP) Analysis
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Rating: 4.5 (22 reviews)

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Korshub's take

CVP Analysis Without Memorizing Formulas

Developed over 15 years by a professor-and-tutor team, this course teaches Cost-Volume-Profit analysis around a single reusable method — the "Bridge" — rather than a list of formulas to memorize. Excel is used throughout to make the relationships visual and interactive.

Lesson Structure

Introducing the Bridge method, and the difference between absorption and variable costing
Classifying costs using a pizza-shop example
Separating mixed costs through a self-checking puzzle format
Connecting the Bridge method to an interactive breakeven chart
Calculating breakeven point without formulas, reinforced with practice puzzles
Adjusting price, variable cost, fixed cost, and units to see the graphs respond
Operating leverage and margin of safety

An accompanying Excel workbook with interactive graphs and practice sheets is included, making this a hands-on option for accounting and finance students working through CVP relationships.

About this course

Developed over 15 years by a Professor and Master Tutor Team. View and use Excel to on the Path to a Deep Understanding of CVP relationships. Do it All with One Method, One Formula and One Interactive Graph. Eliminate the Need to Memorize Formulas.

Lesson 1: Introducing the Bridge: One formula that you already know applied to the course and a straightforward explanation using the One Method to explain the difference between Absorption and Variable Costing.

Lesson 2: Learn the how to classify Costs using a Pizza Shop example with Graphics.

Lesson 3: The Bridge Problem Solving Method is applied to a Self Checking Puzzle format to Separate Mixed Costs. Additional Practice Problems and Solutions are in the Workbook.

Lesson 4: Integrate the Bridge Method of Computation with the Graphical Chart to develop the foundation of Breakeven Point Analysis.

Lesson 5: Apply the Bridge Method to calculate Breakeven Point without using the Formulas and apply your knowledge with Practice Puzzles and solutions.

Lesson 6: Module Highlight: Change Price/Unit, Variable Cost/Unit, Total Fixed Cost and Units. Make the Graphs Dance then Apply your Knowledge with Practice.

Lesson 7: Learn Operating Leverage and Margin of Safety using the Bridge Method for straightforward computation and application.

Includes Excel Workbook with Dancing Graphs and Practice Sheets