Transforming Accounting Education: Breakeven Buddy as a Hybrid Digital Teaching Tool

Siti Noor Azmawaty Abd Razak, Wan Nurul Basirah Wan Mohamad Noor, Siti Dalina Tumiran @Kamal Nasser, Nor Jaslina Nik Wil and Anita Che Hassan
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Siti Noor Azmawaty Abd Razak: Faculty of Accountancy, UiTM Cawangan Kelantan
Wan Nurul Basirah Wan Mohamad Noor: Faculty of Accountancy, UiTM Cawangan Kelantan
Siti Dalina Tumiran @Kamal Nasser: Faculty of Accountancy, UiTM Cawangan Kelantan
Nor Jaslina Nik Wil: Faculty of Accountancy, UiTM Cawangan Kelantan
Anita Che Hassan: Faculty of Accountancy, UiTM Cawangan Kelantan

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 25, 29-31

Abstract: Cost-Volume-Profit (CVP) analysis is a core topic in management accounting, yet many students struggle to master it due to the reliance on multiple formulas and the challenge of linking theoretical notes with practical application. This often results in confusion when calculating the Break-Even Point, Margin of Safety, Target Profit, or Contribution/Sales Ratio. To address this gap, BreakEven Buddy was developed as an innovative hybrid tool that combines concise explanatory notes with a structured calculation template. The aim is to simplify CVP learning and help students capture its key concepts more effectively. What makes BreakEven Buddy unique is its dual function: it is both a learning resource and a practical guide. Unlike conventional notes that are purely descriptive, or worksheets that are purely functional, this tool integrates explanation with computation in one compact format. Students are guided step by step through key areas such as Break-Even analysis (in units and value), targeted profit planning, contribution margin analysis, margin of safety calculations, and multi-product CVP scenarios. It is simple, color-coded design enables quick reference and application, making it suitable for lectures, revision, and independent learning. The potential benefits of BreakEven Buddy are significant. Students gain clarity and confidence in applying CVP concepts, while lecturers save time by reducing repetitive explanations. The template is versatile, with potential to be developed as a digital resource or app, and the concept is adaptable to other areas of accounting education. In sum, BreakEven Buddy transforms CVP analysis into an accessible, engaging, and impactful learning experience.

Date: 2025
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