(c)Calculate the contribution to sales ratio,in single and multi-product situations,and demonstrate an understanding of its use. (d)Calculate target profit or revenue in single and multi-product situations,and demonstrate an understanding of its use. (e)Prepare breakeven charts and profit volume charts and interpret the information contained within each,including multi-product situations. (f)Discuss the limitations of CVP analysis for planning and decision-making (二)教学内容 第一节A recap of basic CVPanalysis 1主要内容 (1)Breakeven analysis (2)Breakeven.contribution and P/V charts 2.基本概念和知识点 (1)Breakeven point (2)Contribution/sales (C/S)ratio (3)Margin of safety (in units) (4)Margin of safety(as%) (5)Sales volume to achieve a target profit 3.问题与应用（能力要求） (1)Questions in study text. (2)Exercises in practice and revision kit 第二节Breakeven analysis in a multi--product environment 1主要内容 (1)A major assumption (2)Breakeven point for multiple products (3)Contribution to sales(C/S)ratio for multiple products (4)Margin of safety for multiple products (5)Target profits for multiple products (6)Multi-product breakeven charts 2.基本概今和知识点 (1)Multiple products (2)Constant sales mix (3)Breakeven point in terms of sales revenue (4)Margin of safety for multiple products (5)Target profits for multiple products12 (c) Calculate the contribution to sales ratio, in single and multi-product situations, and demonstrate an understanding of its use. (d) Calculate target profit or revenue in single and multi-product situations, and demonstrate an understanding of its use. (e) Prepare breakeven charts and profit volume charts and interpret the information contained within each, including multi-product situations. (f) Discuss the limitations of CVP analysis for planning and decision-making. （二）教学内容 第一节 A recap of basic CVP analysis 1.主要内容 （1）Breakeven analysis （2）Breakeven, contribution and P/V charts 2.基本概念和知识点 （1）Breakeven point （2）Contribution/sales (C/S) ratio （3）Margin of safety (in units) （4）Margin of safety (as %) （5）Sales volume to achieve a target profit 3.问题与应用（能力要求） （1）Questions in study text. （2）Exercises in practice and revision kit. 第二节 Breakeven analysis in a multi-product environment 1.主要内容 （1）A major assumption （2）Breakeven point for multiple products （3）Contribution to sales (C/S) ratio for multiple products （4）Margin of safety for multiple products （5）Target profits for multiple products （6）Multi-product breakeven charts 2.基本概念和知识点 （1）Multiple products （2）Constant sales mix （3）Breakeven point in terms of sales revenue （4）Margin of safety for multiple products （5）Target profits for multiple products