Contents

Introduction.. 5

Revenue Analysis – The Price Component 6

Revenue Analysis – The Volume Component 8

Revenue Analysis – The Mix Component 9

Revenue Analysis – Summary. 11

Revenue Analysis – Example. 13

Review Questions. 14

Introduction to Margin Analysis. 15

Margin Analysis – The Price Component 15

Margin Analysis – The Volume Component 16

Margin Analysis – The Mix Component 17

Margin Analysis – The Cost Component 18

Margin Analysis – Summary. 19

Margin Analysis – Example. 22

Review Questions. 24

Glossary. 26

Index. 27

CPE EXAM.. 29

Answers to Review Questions. 32