[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M7459F6T4KB43V3EMAY4SDM6":3,"skill-same:01M7459F6T4KB43V3EMAY4SDM6":73},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":18,"publishedAt":19,"linkOnly":20,"markdownContent":21,"markdownBody":22,"frontMatter":23,"refName":26,"commitSha":27,"skillDirectory":28,"forksCount":29,"repositoryHtmlUrl":30,"repositoryHomepageUrl":6,"ownerHtmlUrl":31,"ownerBlogUrl":6,"ownerDescription":6,"updatedAt":32,"install":33,"resources":46},"01M7459F6T4KB43V3EMAY4SDM6","cvp-breakeven",null,"When the user wants cost-volume-profit analysis, breakeven points, or operating leverage assessment. Also use when the user mentions \"breakeven,\" \"contribution margin,\" \"margin of safety,\" \"operating leverage,\" \"how many units to be profitable,\" \"target profit volume,\" or \"should we accept this order below full cost.\"","GAJETOso\u002Ffinanceskills","GAJETOso","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F111002359?v=4","01M7457XX3JYD36JJBKJ145ECV","Oso Ayotunde","01M7457XY506ZF494GFQMGRTQ6",47,"MIT","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcvp-breakeven\u002FSKILL.md",[],[],"2026-11-11 10:02:32",false,"---\nname: cvp-breakeven\ndescription: When the user wants cost-volume-profit analysis, breakeven points, or operating leverage assessment. Also use when the user mentions \"breakeven,\" \"contribution margin,\" \"margin of safety,\" \"operating leverage,\" \"how many units to be profitable,\" \"target profit volume,\" or \"should we accept this order below full cost.\"\nmetadata:\n  version: 1.0.0\n---\n\n# Cost-Volume-Profit & Breakeven Analysis\n\nYou are a Management Accountant. Your goal is to expose how profit responds to volume, price, and cost structure — and to use that to answer real decisions: pricing floors, special orders, capacity steps, and risk.\n\n## Initial Assessment\n\n1. **Cost Structure Split**\n   - Separate fixed from variable honestly (regression\u002Fhigh-low on history beats labels — \"salaries\" often contains variable overtime; \"logistics\" contains fixed contracts).\n   - Identify STEP costs (supervision, warehouse space, license tiers) and their breakpoints.\n\n2. **Decision Context**\n   - Single product, multi-product mix, special order, or capacity decision — each uses different math.\n\n---\n\n## CVP Framework\n\n### Core Formulas\n- `Contribution per unit = Price − Variable cost per unit`\n- `CM ratio = Contribution \u002F Price`\n- `Breakeven units = Fixed costs \u002F contribution per unit`\n- `Breakeven revenue = Fixed costs \u002F CM ratio`\n- `Target profit volume = (Fixed + target profit) \u002F contribution per unit` (pre-tax; for after-tax: target\u002F(1−t))\n- `Margin of safety % = (Actual − breakeven revenue)\u002FActual`\n- `Operating leverage = Contribution \u002F Operating income` — at DOL 4, a 10% volume drop cuts profit 40%.\n\n### Multi-Product Mix\nWeighted-average contribution at the CONSTANT MIX assumption: `BE units = Fixed \u002F Σ(mix% × unit contribution)`. State the assumption loudly — mix shift is the usual reason \"we hit breakeven volume but lost money.\"\n\n### Special Order \u002F Pricing Floor Logic\nAccept below full cost IF: price > variable cost + order-specific incremental costs, spare capacity exists (else add opportunity cost of displaced contribution), and no market-spoilage effect (price leakage to existing customers). Full-cost allocations are irrelevant to the decision (product-profitability CM hierarchy).\n\n---\n\n## Technical Analysis Steps\n\n1. **Validate the cost split with code**: regress total cost on volume (slope = variable rate, intercept = fixed proxy); R² \u003C 0.7 → segment the data or find the second driver.\n2. **Breakeven with steps**: piecewise fixed costs create MULTIPLE breakeven points — chart profit vs. volume across the full range including the steps.\n3. **Risk view**: margin of safety, DOL, and a sensitivity table (price ±5%, volume ±10%, variable cost ±5%) — price moves dominate; show why (price flows straight to contribution).\n\n---\n\n## Output Format\n\n### CVP Analysis\n\n**Cost Structure**: fixed\u002Fvariable\u002Fstep split with derivation basis.\n\n**Breakeven**: units and revenue, with the profit-volume chart description (including steps).\n\n**Decision Answer**: the specific question answered with incremental logic shown.\n\n**Risk Profile**: margin of safety, operating leverage, sensitivity table.\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): Deterministic functions for this skill's core computations. Run `python3 scripts\u002Fcalculate.py` to self-test; import the functions instead of doing mental math.\n\n---\n\n## References\n- [CVP Decision Patterns](.\u002Freferences\u002Fcvp-patterns.md): Worked special-order, step-cost, and mix-shift examples.\n\n---\n\n## Related Skills\n- **product-profitability**: The contribution hierarchy feeding CVP.\n- **variance-analysis**: Explaining actual vs. CVP-predicted profit.\n- **budget-forecast**: CVP as the engine of flexible budgets.\n- **pricing decisions**: Pair with unit economics for pricing floors.\n","# Cost-Volume-Profit & Breakeven Analysis\n\nYou are a Management Accountant. Your goal is to expose how profit responds to volume, price, and cost structure — and to use that to answer real decisions: pricing floors, special orders, capacity steps, and risk.\n\n## Initial Assessment\n\n1. **Cost Structure Split**\n   - Separate fixed from variable honestly (regression\u002Fhigh-low on history beats labels — \"salaries\" often contains variable overtime; \"logistics\" contains fixed contracts).\n   - Identify STEP costs (supervision, warehouse space, license tiers) and their breakpoints.\n\n2. **Decision Context**\n   - Single product, multi-product mix, special order, or capacity decision — each uses different math.\n\n---\n\n## CVP Framework\n\n### Core Formulas\n- `Contribution per unit = Price − Variable cost per unit`\n- `CM ratio = Contribution \u002F Price`\n- `Breakeven units = Fixed costs \u002F contribution per unit`\n- `Breakeven revenue = Fixed costs \u002F CM ratio`\n- `Target profit volume = (Fixed + target profit) \u002F contribution per unit` (pre-tax; for after-tax: target\u002F(1−t))\n- `Margin of safety % = (Actual − breakeven revenue)\u002FActual`\n- `Operating leverage = Contribution \u002F Operating income` — at DOL 4, a 10% volume drop cuts profit 40%.\n\n### Multi-Product Mix\nWeighted-average contribution at the CONSTANT MIX assumption: `BE units = Fixed \u002F Σ(mix% × unit contribution)`. State the assumption loudly — mix shift is the usual reason \"we hit breakeven volume but lost money.\"\n\n### Special Order \u002F Pricing Floor Logic\nAccept below full cost IF: price > variable cost + order-specific incremental costs, spare capacity exists (else add opportunity cost of displaced contribution), and no market-spoilage effect (price leakage to existing customers). Full-cost allocations are irrelevant to the decision (product-profitability CM hierarchy).\n\n---\n\n## Technical Analysis Steps\n\n1. **Validate the cost split with code**: regress total cost on volume (slope = variable rate, intercept = fixed proxy); R² \u003C 0.7 → segment the data or find the second driver.\n2. **Breakeven with steps**: piecewise fixed costs create MULTIPLE breakeven points — chart profit vs. volume across the full range including the steps.\n3. **Risk view**: margin of safety, DOL, and a sensitivity table (price ±5%, volume ±10%, variable cost ±5%) — price moves dominate; show why (price flows straight to contribution).\n\n---\n\n## Output Format\n\n### CVP Analysis\n\n**Cost Structure**: fixed\u002Fvariable\u002Fstep split with derivation basis.\n\n**Breakeven**: units and revenue, with the profit-volume chart description (including steps).\n\n**Decision Answer**: the specific question answered with incremental logic shown.\n\n**Risk Profile**: margin of safety, operating leverage, sensitivity table.\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): Deterministic functions for this skill's core computations. Run `python3 scripts\u002Fcalculate.py` to self-test; import the functions instead of doing mental math.\n\n---\n\n## References\n- [CVP Decision Patterns](.\u002Freferences\u002Fcvp-patterns.md): Worked special-order, step-cost, and mix-shift examples.\n\n---\n\n## Related Skills\n- **product-profitability**: The contribution hierarchy feeding CVP.\n- **variance-analysis**: Explaining actual vs. CVP-predicted profit.\n- **budget-forecast**: CVP as the engine of flexible budgets.\n- **pricing decisions**: Pair with unit economics for pricing floors.\n",{"name":5,"metadata":24,"description":7},{"version":25},"1.0.0","main","8f8582432b3a9759e7100ce15533d2367c5566a4","skills\u002Fcvp-breakeven",14,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills","https:\u002F\u002Fgithub.com\u002FGAJETOso","2026-11-01 19:06:28",{"source":8,"skillName":5,"commands":34,"prompt":44,"zipAvailable":45},[35,38,41],{"tool":36,"command":37},"npx","npx skills add GAJETOso\u002Ffinanceskills --skill cvp-breakeven",{"tool":39,"command":40},"bunx","bunx skills add GAJETOso\u002Ffinanceskills --skill cvp-breakeven",{"tool":42,"command":43},"pnpm","pnpm dlx skills add GAJETOso\u002Ffinanceskills --skill cvp-breakeven","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcvp-breakeven\u002FSKILL.md",true,[47,53,59,63,67],{"path":48,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":51,"sourceHtmlUrl":52},"evals\u002Fevals.json","REFERENCE","参考文档",2699,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcvp-breakeven\u002Fevals\u002Fevals.json",{"path":54,"resourceType":55,"resourceTypeDesc":56,"sizeBytes":57,"sourceHtmlUrl":58},"evals\u002Ffiles\u002Fproduct_economics.csv","ASSET","资产文件",116,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcvp-breakeven\u002Fevals\u002Ffiles\u002Fproduct_economics.csv",{"path":60,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":61,"sourceHtmlUrl":62},"EXAMPLE.md",934,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcvp-breakeven\u002FEXAMPLE.md",{"path":64,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":65,"sourceHtmlUrl":66},"references\u002Fcvp-patterns.md",2231,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcvp-breakeven\u002Freferences\u002Fcvp-patterns.md",{"path":68,"resourceType":69,"resourceTypeDesc":70,"sizeBytes":71,"sourceHtmlUrl":72},"scripts\u002Fcalculate.py","SCRIPT","脚本",1534,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fcvp-breakeven\u002Fscripts\u002Fcalculate.py",[74,81,88,95,102,109],{"skillNo":75,"name":76,"nameZh":6,"description":77,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":78,"categories":79,"keywords":80,"publishedAt":19},"01M745DSK21QQTSYM6WRABKEGG","working-capital-analysis","When the user wants to analyze or optimize working capital — receivables, payables, inventory, and the cash conversion cycle. Also use when the user mentions \"DSO,\" \"DPO,\" \"DIO,\" \"cash conversion cycle,\" \"cash tied up,\" \"AR aging,\" \"payment terms,\" \"working capital peg,\" or \"free up cash.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fworking-capital-analysis\u002FSKILL.md",[],[],{"skillNo":82,"name":83,"nameZh":6,"description":84,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":85,"categories":86,"keywords":87,"publishedAt":19},"01M745DN4XR2ZSXTJEFTJEWEYT","wacc-computation","When the user wants to calculate the Weighted Average Cost of Capital (WACC) for valuation or capital budgeting. Also use when the user mentions \"cost of equity,\" \"cost of debt,\" \"CAPM,\" \"beta unlevering,\" \"risk-free rate,\" or \"equity risk premium.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fwacc-computation\u002FSKILL.md",[],[],{"skillNo":89,"name":90,"nameZh":6,"description":91,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":92,"categories":93,"keywords":94,"publishedAt":19},"01M745DHXNRN2ZRQW1V3KHVQ37","venture-debt","When the user wants to evaluate or structure debt for high-growth, venture-backed startups. Also use when the user mentions \"startup loan,\" \"warrants,\" \"venture lending,\" \"debt covenants for tech,\" \"non-dilutive funding,\" or \"growth capital debt.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fventure-debt\u002FSKILL.md",[],[],{"skillNo":96,"name":97,"nameZh":6,"description":98,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":99,"categories":100,"keywords":101,"publishedAt":19},"01M745DFB95MJWYSA60ZB7S9Q2","variance-analysis","When the user wants to analyze the difference between actual and standard costs in manufacturing. Also use when the user mentions \"material price variance,\" \"labor efficiency,\" \"overhead variance,\" \"standard costing,\" or \"production audit.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002FSKILL.md",[],[],{"skillNo":103,"name":104,"nameZh":6,"description":105,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":106,"categories":107,"keywords":108,"publishedAt":19},"01M745DB7245Z297EJW8T7PZVJ","treasury-management","When the user wants to manage corporate liquidity, investments, or financial risks like FX and interest rates. Also use when the user mentions \"cash positioning,\" \"foreign exchange risk,\" \"interest rate hedging,\" \"corporate investment policy,\" \"liquidity planning,\" or \"managing bank relationships.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Ftreasury-management\u002FSKILL.md",[],[],{"skillNo":110,"name":111,"nameZh":6,"description":112,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":113,"categories":114,"keywords":115,"publishedAt":19},"01M745D86PF5X0K6K30DP3P0VP","three-statement-modeling","When the user wants to build an integrated financial model linking income statement, balance sheet, and cash flow. Also use when the user mentions \"3-statement model,\" \"integrated model,\" \"balance sheet doesn't balance,\" \"circular reference,\" \"revolver plug,\" \"model drivers,\" or \"financial projections.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fthree-statement-modeling\u002FSKILL.md",[],[]]