A cost-volume-profit (CVP)chart is a graph that plots number of units produced on the horizontal axis and dollars of costs and sales on the vertical axis.

Cost-Volume-Profit (CVP) Chart

A graphical representation that shows the relationship between a company's costs, revenues, and profit at various levels of production or sales volume.

Units Produced

The total quantity of finished goods manufactured by a company during a specific period.

Horizontal Axis

In graphing, it is the x-axis, representing the independent variable or the base line against which other variables are measured.