International Journal of Advanced Engineering Research and Science (IJAERS) [Vol-4, Issue-4, Apr- 2017] https://dx.doi.org/10.22161/ijaers.4.4.43 ISSN: 2349-6495(P) | 2456-1908(O) www.ijaers.com Page | 281 The Relationship between Cost-Volume Profit Management and Profitability in Private Organizations Dr. Ghassan Farouk Ghandour College of Financial & Administration-Department of Accounting & IT, Cihan University/ Sulaiymani, Kurdistan Region Government, Iraq. Abstract— The study showed that Phoenix academy employees staff with appropriate skills and experience, has the right number of staff purchase school items only when required, have measures to counter school defaulters, do not keep variable cost-volume profits below 30% of incomes, do not take staff for further training, outsource some staff and that the school gives allowances to staff. The study revealed that the school use sales maximization approach to profits they do aim at profit maximization, their profits do not grow steadily over the years, profits are considered basing on the revenues and investments and do not keep profits at 25% of revenues. Keywords— unit, Cost-volume profit Management, Profitability, behavior, organization. I. INTRODUCTION When you acquire supplies or services, you normally expect to pay a smaller price per unit as the purchase quantity increases. You expect contractors to have lower costs per unit as production quantity increases. This general expectation remains the same whether you are buying items specifically built for the Government or items that are mass- produced for a variety of commercial and Government customers. You can use cost-volume-profit analysis to analyze the natural relationship between cost, volume, and profit in pricing decisions. In cost-volume-profit analysis, you:  Should consider only short-term operations. The short term may be defined as a period too short to permit facilities expansion or contraction or other changes that might affect overall pricing relationships.  Assume that a straight line can reasonably be used in analysis. While actual price behavior may not follow a straight line, its use can closely approximate actual cost behavior in the short run. o If purchase volume moves outside the relevant range of the available data, the straight-line assumption and the accuracy of estimates become questionable. o If you know that product variable costs per unit are decreasing as quantity increases, consider using the log-linear improvement curve concept. Improvement curves are particularly useful in limited production situations where you can obtain cost/price information for all units sold. Research problem Cost-volume profit management in every organization determines the level of profitability. Phoenix Academy secondary school has restructured its control systems through credit risk controls and employing the required staff. Despite all the above efforts to minimize operational cost-volume profits, low profitability is still reported. Research objectives i. To establish how cost-volume profits are managed in Phoenix Academy Secondary School. ii. To find out the profitability levels and trend registered in the school. iii. To establish the relationship between cost-volume profit management and profitability in the school. Research importance To establish whether cost-volume profit management affects the profitability levels of Phoenix Academy Secondary School. Research Significances Findings of the study will be of great importance to the following beneficiaries in the following ways.  Phoenix Academy will be able to improve on the management of cost-volume profits as the study