Chapter 11 Figures

Management Accounting:
Concepts, Techniques & Controversial Issues

James R. Martin

Figure 11-1: Horizontal demand function based on a constant price. Figure 11-2: Linear total revenue function based on a constant price. Figure 11-3: Down sloping demand function based on the law of demand. Figure 11-4: Nonlinear total revenue function based on down sloping demand function.
Figure 11-5: Constant productivity.

Figure 11-6: Constant average variable cost per unit of output. Figure 11-7: Increasing productivity. Figure 11-8: Decreasing average variable cost per unit of output. Figure 11-9: Decreasing productivity. Figure 11-10: Increasing average variable cost per unit of output.

Figure 11-11: Increasing productivity then decreasing productivity.
Figure 11-12: Decreasing then increasing average variable cost per unit.

Figure 11-13: Total cost functions based on constant productivity. Figure 11-14: Total cost functions based on increasing then decreasing productivity. Figure 11-15: Conventional linear CVP analysis.

Figure 11-16: Theoretical CVP analysis.

Figure 11-17: Graphic and equation relationships.

Figure 11-18: Analysis of Cal Company example. Figure 11-19: Analysis of Cap Company example.
Figure 11-20: Cash flow BEP for Cal Company.

Figure 11-1: Horizontal demand function based on a constant price.	Figure 11-2: Linear total revenue function based on a constant price.	Figure 11-3: Down sloping demand function based on the law of demand.	Figure 11-4: Nonlinear total revenue function based on down sloping demand function.	Figure 11-5: Constant productivity.
Figure 11-6: Constant average variable cost per unit of output.	Figure 11-7: Increasing productivity.	Figure 11-8: Decreasing average variable cost per unit of output.	Figure 11-9: Decreasing productivity.	Figure 11-10: Increasing average variable cost per unit of output.
Figure 11-11: Increasing productivity then decreasing productivity.	Figure 11-12: Decreasing then increasing average variable cost per unit.	Figure 11-13: Total cost functions based on constant productivity.	Figure 11-14: Total cost functions based on increasing then decreasing productivity.	Figure 11-15: Conventional linear CVP analysis.
Figure 11-16: Theoretical CVP analysis.	Figure 11-17: Graphic and equation relationships.	Figure 11-18: Analysis of Cal Company example.	Figure 11-19: Analysis of Cap Company example.	Figure 11-20: Cash flow BEP for Cal Company.