YES CVP ANALYSIS APPLY TO SERVICES INDUSTRIES AS CVP ANALYSIS IS ANALYSIS OF RELATIONSHIP AMONG COST INCURRED PROFIT EARNEDLOSS SUFFERED AT DIFFERENT LEVEL OF VOLUME OF SALE IT APPLIES TO PRODUCTION SECTOR AND SERVICE INDUSTRIES BECAUSE IN ANALYZING CVP WE NEED ONLY TO DISTINGUISH TOTAL COST INCURRED INTO TWO CATEGORIES THAT IS VARIABLE COST AND FIXED COST AT DIFFERENT LEVEL OF SALES VOLUME SO IT IS SERVICE INDUSTRY OR PRODUCTION INDUSTRY WE ONLY WANT SELLING PRICE VARIABLE COST AND FIXED COST THERE MAY DIFFERENCE OF TYPES OF
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