I'm a management accountant at Aspen Sporting Goods, Inc., a start-up in the Pacific Northwest. Your supervisor, the CEO, would like to develop a system for analyzing performance's financial and operational results. My supervisor would like information regarding break-even analysis, cost types and cost drivers in the organization, and other elements that affect the organization's profitability. Your supervisor has asked you to create a presentation on the factors impacting the organization's profitability trends.

Develop cost reports within an organization.

1. I need to create a presentation of a cost report analysis based on the break-even analysis and its parts.
2. Compare the types of costs used to develop a cost report in the organization. Include the following in your response:

• Fixed
• Variable
• Step
• Mixed

1. Describe the importance of cost drivers in an organization's sensitivity analysis.
2. Analyze the benefits of job-order costing versus process costing in the organization.
3. Differentiate the preparation of a break-even analysis from that of a master budget. Consider the following:

• The parts of a break-even analysis
• The parts of a master budget

1. Explain the operating cycle of the organization in financial terms.
2. Determine the profitability trends in the organization's cost reports.
3. Explain the difference between cost and revenue within the organization's sensitivity analysis.
4. Recommend a financial goal for a department in the organization. Consider the following departments to guide your response:

• Sales
• Purchasing/procurement
• Marketing