Revenue and Margin Analysis (CPE Course)

CPE Credit: 1 hour

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $10


Course Description
The comparison of actual revenue or margin amounts to budget or prior year results may result in a variance.  This course demonstrates mathematical formulas to compute the amount of that variance that is attributable to pricing decisions, unit volume and product mix. The course is an important tool to clearly and concisely explain revenue and margin variances to marketing, operations and executive personnel.  Specific topics covered are the calculation of the price, volume, mix and cost components as well as an explanation of the concept of product mix.  


Author: Mill Creek Publishing

Course Number: SP1008

Learning Objectives

  • Identify appropriate explanations for revenue and margin variances
  • Define and compute the price variance component at the revenue and margin levels
  • Define and compute the volume variance component at the revenue and margin levels
  • Define and compute the product mix variance component at the revenue and margin levels
  • Define and compute the product cost variance component at the margin level

    Level: Overview

    Instructional Method: QAS Self-Study

    NASBA Category: Specialized Knowledge

    Prerequisites: None

    Advance Preparation: None

    Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

    Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


    CPE-Sponsor-Logo.jpg

    AccountingTools, Inc. 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 the 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.

    The NASBA sponsor identification number for Accountingtools, Inc. is 115881.


    AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.