JOURNAL OF ACCOUNTING AND FINANCE
An Income Statement Teaching Approach for Cost-Volume-Profit (CVP)
Analysis by Using a Company’s CVP Model
Author(s): Freddie Choo, Kim B. Tan
Citation: Freddie Choo, Kim B. Tan, (2011) "An Income Statement Teaching Approach for Cost-Volume-Profit (CVP) Analysis by Using a Company’s CVP Model" Vol. 11, Iss. 4, pp. 23 - 36
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This paper presents an Income Statement teaching approach for Cost-Volume-Profit (CVP) analysis by using a company’s CVP Model that is intuitive and student-friendly. This approach would help students learn about CVP analysis and reduces their memorization of equations.