$1.$ Analyze how changes in cost structure affect cost$-$volume$-$profit relationships.

$2.$ Make the decision

$3.$ Eliminate the product line

$4.$ Evaluate the costs and benefits of the alternatives

$5.$ Prioritize products to maximize short$-$term profits

$6.$ Determine the decision alternatives

$7.$ Process the product further

$8.$ Review the results of the decision

$9.$ Use cost$-$volume$-$profit analysis to determine sales needed to break even.

$10.$ Identify the decision problem