This week’s topics
Plotting and Interpreting Management Graphs
- Break-even charts
- Profit-volume (P/V) graphs
- Identifying linear relationships
- Graphical sensitivity analysis
- Cost Volume Profit Analysis – Breakeven - ACCA Performance Management (PM)
- Multi-product Cost Volume Profit analysis - ACCA Performance Management (PM)
- CIMA P1 Sensitivity Analysis
What you will be able to do
- 2.2 Plot graphs, applying the general rules and principles of graphical construction.
- 2.3 Interpret mathematical graphs of accounting data.
Activity
Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: plot graphs, applying the general rules and principles of graphical construction.
Study materials
Videos
- Cost Volume Profit Analysis – Breakeven - ACCA Performance Management (PM) · YouTube · OpenTuition · 28 min · for registered students
- Multi-product Cost Volume Profit analysis - ACCA Performance Management (PM) · YouTube · OpenTuition · 32 min · for registered students
- CIMA P1 Sensitivity Analysis · YouTube · OpenTuition · 22 min · for registered students
Further resources
- Principles of Accounting Vol. 2, ch. 3.1–3.2: Contribution and break-even (incl. charts) · PDF · OpenStax, textbook chapter; pp. 118–134 · for registered students
- mathcentre business leaflet: Linear relationships · PDF · Mathcentre, worksheet; 2 pages · for registered students
- Managerial Accounting, ch. 6: How Is Cost-Volume-Profit Analysis Used for Decision Making? · PDF · Saylor Academy, textbook chapter; pp. 313–382 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.