Cost–volume–profit (CVP) analysis examines the relation between changes in volume (output) and changes in profit. Cost volume profit analysis is a sys tematic method of examining the. Cost-volume-profit (CVP) analysis is a technique that examines changes in profits in response to changes in sales volumes, costs, and prices. The cost accounting depart ment supplies the data and. -Fixed Cost (XX) Profit XX Profit = (S-V)*Q – FC Q = (FC + Expected Profit) (S - VC) Q is the no. of units required to be sold to obtain target profit. S = Selling Price p.u. VC = Variable cost p.u. FC = Fixed Cost. Example: Suppose that Super Bikes wants to.