## Glossary of CIS Chapter 9 2

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- Array argument
- Two or more sets of values that refer to either cell ranges or collections of data values upon which an array formula acts.

- Array formula
- A function that performs multiple calculations on one or more sets of values and then returns either a single value or multiple values.

- Break-even point
- The point at which revenue equals expenses.

- Changing cell
- The cell whose value is changed in order to reach a specific goal.

- Column input cell
- The cell on which values placed in the first column of the data table are based.

- Cost-volume-profit (CVP) analysis
- A type of analysis that expresses the relationship between a company’s expenses, its volume of business, and the resulting profit.

- Fixed expense
- An expense that must be paid regardless of any other variables.

- Input cell
- A cell that contains a value you want to modify in a what-if analysis.

- Input value
- The value that is entered in the input cell.

- Mixed expense
- An expense that is a mixture variable expense and fixed expense.

- One-variable data table
- A table used in a what-if analysis in which you can specify one input cell and any number of result cells.

- Result cell
- Cell that contains the value that you want to examine in a what-if analysis.

- Result value
- The value that appears in the specified result cell of a what-if analysis.

- Row input cell
- The cell on which you base values placed in the first row of the data table.

- Scenario
- A set of values entered into a worksheet that describes different situations.

- Scenario manager
- Excel feature that sets up potential situations in order to perform a what-if analysis; you can save the scenarios to view them and work with them any time.

- Scenario summary report
- A report generated by the Excel Scenario Manager that describes the outcomes of different scenarios.

- Two-variable data table
- A table used in a what-if analysis in which you can specify two input cells and only the value of a single result cell is displayed.

- Variable expense
- The first component of a CVP analysis that changes in proportion to the amount of business a company does.

- What-if analysis
- An approach you can use in Excel to analyze workbook data by changing one or more of the values and then examining the recalculated values to determine the effect of the change.