A A A Aa A A2A Styles Dictate ! Styles Pane Term Cost-volume- profit analysis Definition The proportion of products based upon the number of units sold. The proportion of products sold based on total sales revenue. Analysis that focuses on relationships among revenue, volume, mix of units sold, variable and fixed costs. Analysis that focuses on determining the number of units or " sales revenue required to generate a desired net income Analysis that focuses on determining the number of units or sales revenue required to generate a zero profit. Analysis to determine if changing underlying assumptions would affect the decision 9. Contribution margin = Fixed costs Analysis that expresses each line of the income statement as a percentage of total sales Average unit contribution of multiple products weighted by the percentage of units sold. Average contribution margin ratio of multiple products weighted by the percentage of total sales revenue. k. Actual (or budgeted) sales plus break-even sales. The extent to which fixed costs are used to operate a business. The extent to which variable costs are used to operate a m. business Difference between actual or budgeted sales and the break- even point. Options: Break-even analysis Break-even point . Cost-volume-profit analysis Degree of operating leverage Margin of safety Sales mix Target profit analysis Weighted average contribution margin ratio Focus E B sh (United States)