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hello everyone in this session we will introduce the cost of autumn analysis method sir some examples well break-even point which is very important cause volume analysis concept and actually break-even point ax is a special case of the cost volume analysis so cost volume analysis basically is based on the relationship or the finance 101 definition of profit total revenue and total cost so we all know profit equals to revenue minus cost and the total revenue is the number of unit we sell or the quantity times the revenue per unit while total costs include fixed costs and a variable cost variable costs can be calculated as the quantity times the variable cost per unit so this is the basic equations are basically relationship we use to do the cost volume analysis that we mentioned break-even point is a special case of the cost volume analysis when we see break-even we see we do not make money we do not lose money because the revenue just equals to cut which means profit equals to total re