Breakeven Analysis

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2.0 Credits

One of the most important decisions that needs to be made before any business even starts, or a new product or service is launched is determining how much needs to be sold in order to break even. This CPE course includes details regarding breakeven analysis, more formally known as Cost-Volume-Profit Analysis, and includes multiple illustrations. The course explores breakeven charts as well as the profit-volume chart. In addition, it explains the process by which breakeven analysis can be applied to multiple products, establishing a target profit for multiple products and sensitivity analysis.


  • Identify methods for short-term pricing and product decisions
  • Apply breakeven analysis in multiple product contexts

Major Topics

  • Introduction to breakeven analysis
  • Breakeven charts
  • The profit-volume chart
  • Multi-product breakeven analysis
  • Establishing a target profit for multiple products
  • The multi-product profit-volume graph
  • Sensitivity analysis
  • Advantages and disadvantages of CVP analysis

Designed For

Management accountants wanting to develop skills in financial performance management CGMA exam candidates
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