What type of analysis focuses specifically on cost behavior and its effect on profit?

The chosen answer, which pertains to cost-volume-profit analysis, is indeed the correct one because this type of analysis examines the relationship between a company's costs, sales volume, and profit. It specifically helps businesses understand how changes in cost structures and sales levels impact profit margins. By analyzing various scenarios, companies can determine the breakeven point, which is the sales amount at which total revenues equal total costs, resulting in neither profit nor loss. This insight aids in decision-making regarding pricing, marketing strategies, and financial planning.

In contrast, comprehensive analysis involves a broader evaluation of business performance and isn't solely focused on understanding cost behavior's impact on profits. Benchmarking analysis typically compares a business's performance metrics to industry standards or competitors, providing valuable insights but not specifically concentrating on the interplay of costs and profits. Financial ratios analysis assesses financial health and performance through various ratios, but again, it does not hone in directly on how cost behavior influences profit outcomes.