| 1 | To teach the basic concepts of cost-volume relation, |
| 2 | Cost - Determination of the methods used to determine volume relations |
| 3 | Teaching break-even point and volume-profit graphs |
| 4 | Examination of cost-volume-squares analysis |
| 5 | Creation of total and unit cost functions |
| 6 | Calculation of contribution amount and arrangement of contribution type income table |