Respuesta :
The assumption that is usually made concerning sales mix in CVP analysis is that it remains constant.
Cost-Volume-Profit (CVP) analysis is a tool used in cost accounting to analyze and present an entity's costs and selling prices graphically.
This enables the determination of the sales point at which all costs are covered as well as the profit at various activity levels.
The relative proportions in which a company's products are sold are referred to as the sales mix.
The sales mix is one option for increasing the company's profitability.
The analyst determines the company's overall profit growth potential by analyzing its sales mix.
The most common assumption in CVP analysis is that the sales mix will remain constant.
Hence, the sales mix is assumed to be constant in CVP analysis.
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