Learning & Training

UEF - MILA University Students Conclude International Co-Teaching Class with the Topic “CVP Analysis”

09/24/2025

On the morning of July 30, students from UEF’s Faculty of Finance and Accounting participated in the final academic exchange session in the extracurricular series with students from MILA University (Malaysia). The theme of this concluding session was “CVP Analysis” – Cost-Volume-Profit Analysis, a key topic in the fields of finance and accounting.

The lecture was delivered by Dr. Bùi Thanh Long – Lecturer at UEF’s Faculty of Finance and Accounting. With a lively and practical teaching approach, he helped students from both universities gain a deeper understanding of the essence of CVP analysis while mastering important formulas used to determine the breakeven point – one of the most crucial tools in business decision-making.

Dr. Bùi Thanh Long accompanied students from both universities in the final co-teaching class

Cost-Volume-Profit Analysis is a method of examining the relationship between cost, output volume, and profit at different levels of activity. Through this analysis, businesses can identify the production level at which profit equals zero (the breakeven point), thereby enabling them to develop more realistic and market-oriented business strategies.

During the session, students learned three main groups of formulas commonly applied in breakeven analysis: Contribution and Profit formulas; Breakeven Point and Target Profit formulas; and Margin-related formulas.

The key topics were delivered to students in the final session

Due to the technical nature of the subject, which can easily cause confusion, each group of formulas was illustrated with practical, real-world examples, helping students to better understand and apply them effectively.

The academic exchange not only strengthened students’ foundational knowledge in their discipline but also provided opportunities to learn international study methods, enhance critical thinking, and apply theory to practice. This session marked the conclusion of an enriching academic exchange journey between UEF and MILA University students – an important milestone in UEF students’ path toward integration and holistic development.

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