A CVP analysis focuses on sales profit, variables and fixed costs to make assumptions based on the break-even point and support the managers in a short-run decision. In my previous job, I worked in the purchasing department, we had to consider the sales volume, to negotiate volume and variables costs such as exchange rates to evaluate what our saving would be against the raw materials and producing internally.

Did you use CVP analysis at your company? If so, how well did it work? If not, do you think it'd be useful?