Unit 6 • Lesson 30.8h
CVP Model Construction
To move students from cost classification into defensible pricing decisions by connecting contribution margin, break-even, capacity, and target-profit reasoning.
What You'll Learn
- ▶Compare contribution margin dollars and ratios across multiple price options
- ▶Calculate and rank break-even points using a shared fixed-cost baseline
- ▶Make feasibility and target-profit decisions using capacity constraints and reverse solving
Key Concepts
Contribution margin ($ and %) as a pricing decision signal
Break-even ladder analysis under shared fixed costs
Capacity feasibility and target-profit reverse solving
Lesson Phases
This lesson follows a structured 6-phase learning model designed for authentic project-based learning.
Hook
Capture attention with a pricing puzzle that requires CVP decision making
Introduction
Refresh CVP fundamentals and bridge directly into pricing decisions
Guided Practice
Run contribution margin sprint, break-even ladder, capacity check, and reverse solve sequence
Independent Practice
Build an Excel workbook that documents feasible pricing and target-profit recommendations
Assessment
Demonstrate understanding through formative assessment and peer evaluation
Closing
Summarize key takeaways and preview connections to upcoming lessons
How You'll Learn
Decision-first CVP flow that moves from pricing options to investor-ready recommendations