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Cost Volume Profit Analysis and Breakeven Decision Making

Pricing a tender, dropping a product line or accepting a special order all hinge on understanding how cost, volume and profit move together. This practical course builds the cost volume profit toolkit that South African commercial and finance staff use to find breakeven, protect contribution margin and test decisions before committing. Delegates work through local scenarios covering rising input costs, foreign exchange pressure and volume swings.

What you will be able to do

  • Separate fixed, variable and semi variable costs from real ledger data.
  • Calculate contribution margin, breakeven volume and margin of safety.
  • Model the profit impact of price, cost and volume changes.
  • Evaluate special orders, product mix and make or buy decisions.
  • Apply sensitivity analysis to test decisions against uncertainty.
  • Present cost volume profit findings clearly to non financial decision makers.

Course outline

  1. 01Cost behaviour and cost classification
  2. 02Contribution margin fundamentals
  3. 03Calculating and interpreting breakeven
  4. 04Margin of safety and target profit
  5. 05Product mix and limiting factor decisions
  6. 06Special orders and make or buy analysis
  7. 07Sensitivity and what if modelling

Who should attend

Management accountants, cost accountants, pricing analysts and commercial staff who support pricing, product and volume decisions.

Dates, venues and fees

DatesVenueDaysFeeCalendar
24 to 25 Aug 2026Mauritius2US$1,100
31 Aug to 1 Sep 2026Dubai2US$1,100
7 to 8 Sep 2026Lagos2US$1,100
14 to 15 Sep 2026Harare2US$1,100
21 to 22 Sep 2026Kampala2US$1,100
28 to 29 Sep 2026Dar es Salaam2US$1,100
5 to 6 Oct 2026Pretoria2R10,000
12 to 13 Oct 2026Cape Town2R10,000
26 to 27 Oct 2026Online2US$900
2 to 3 Nov 2026Mozambique2US$1,100
9 to 10 Nov 2026Cairo2US$1,100
16 to 17 Nov 2026Accra2US$1,100
23 to 24 Nov 2026Lusaka2US$1,100
30 Nov to 1 Dec 2026Kigali2US$1,100
7 to 8 Dec 2026Nairobi2US$1,100
14 to 15 Dec 2026Durban2R10,000
21 to 22 Dec 2026Johannesburg2R10,000

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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