Page 28 - F5 Slides 2017-18
P. 28

Limitations/Assumptions of CVP



















                   Costs behaviour is assumed to be linear


                   Revenue is assumed to be linear


                   Volume Produced = Volume Sold


                   Ignores inflation



                   Assumes a constant sales mix

















       28
  Chapter 4
   23   24   25   26   27   28   29   30   31   32   33