Accounting for Decision-Makers

12:30 pm–2:10 pm ET

CPE SelectAvailable with CPE Select

# of CPE Credits



In today’s current climate, businesses are having to make decisions regarding cost control. This current climate requires decisions related to cost, volume, and pricing changes to help you make critical decisions. Many of these decisions will start with a break-even analysis when you have a single product or service or when you have multiple products or services. Accounting information plays a key role in your decision-making. These decisions will also require that you have an understanding of the role that fixed and variable cost have on a business.


* Determine the sales volume necessary to break even or to earn a desired profit * Explain how a change in sales price, sales volume, variable cost, or fixed cost affects profitability * Perform multiproduct cost-volume-profit analysis * Identify and describe fixed, variable, and mixed cost behavior * Demonstrate the effects of operating leverage on profitability * Prepare an income statement using the contribution margin approach * Calculate the magnitude of operating leverage


The class is taught by Dr. Cal Christian

Who Should Attend

* Anyone who works with accounting data and makes decisions regarding changes in sales price, sales volumes, and costing strategies * Also, anyone who manages a cost center and wants a better understand of different cost interactions * Controllers, Financial Analysts, Cost Accountants, and Accounting Managers will all benefit from the class

Required Knowledge

Basic cost accounting

Advanced Prep


Event Speaker(s)

Dr. Cal Christian, CPA, PhD ( East Carolina University-College of Business, Greenville, NC ),

Additional Event Information

Technical Support
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at [email protected], and a team member will contact you shortly.

If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at [email protected] .

*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via email 30 minutes prior to the start of a live online program.

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CPE Select Pass Policies
The CPE Select pass is available only for NCACPA members and the price is applicable for an individual user. The pass includes access to on demand and webinar programs, but excludes webcasts, “hot topic” webinars, and on demand Ethics programming. All eligible programs for the CPE Select pass will be marked in the online catalog and in promotions. Licensed CPAs who elect the student membership status must provide proof of enrollment in an advanced degree.

The CPE Select pass grants unlimited access to qualifying webinars and on demand programs on a calendar-year basis.

We anticipate a spike in webinar activity later in the calendar year, and NCACPA is not liable for third-party service outages that may occur. Please plan your CPE before 12/31 to avoid any unforeseen technology issues.

Also Available As

Monday, August 9, 2021 (10:30 am–12:10 pm ET)
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Tuesday, December 7, 2021 (2:30 pm–4:10 pm ET)
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Thursday, February 3, 2022 (8:30 am–10:10 am ET)
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Tuesday, April 5, 2022 (10:30 am–12:10 pm ET)
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Event Vendor:NCACPA
Field of Study:Accounting
Level: Basic

Event Type:Webinar
NASBA Instructional Method:Group Internet Based
Event Code:WB037621

Registration Fees

RegistrationEarly BirdRegular
CPE SelectN/A$0.00
NCACPA MemberN/A$80.00
CPE Sponsors LogoThe North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.