1. Ignoring the relevant range when setting assumptions about cost behavior to disregard the implications of cost changes on the calculation of BEP or CVP analysis
2. Treating some or all fixed costs as per-unit costs (i.e., using absorption costing) in calculating BEP or performing CVP analysis
3. Using untested or inaccurate assumptions about the relationship between variables such as advertising and sales volume or sales price and sales volume to assure a particular decision outcome
4. Assuming a constant sales mix ratio while ignoring expected changes in demand for individual products when conducting CVP analysis for multiproduct firms
5. Using CVP analyses to support long-term cost management strategies
6. Visually distorting BEP graphs to project improper conclusions
7. Including irrelevant information in incremental analysis to manipulate calculation results