Cost-Volume Profit Models
Covers fixed, variable, and semivariable costs and their role in building and interpreting cost-volume-profit models. Introduces the cost-volume and contribution-volume-profit models and identifies some of their uses and limitations. Teaches how to use the cost-volume-profit model to determine profit at various levels of unit volume and how to calculate a breakeven point. Includes multiple exercises throughout the tutorial.
Hawkins, David F., V.G. Narayanan, Jacob Cohen, and Michele Jurgens. Cost-Volume Profit Models. Harvard Business School Tutorial 105-705, January 2006.