微觀經(jīng)濟學cost-volume-profitrelationships-全文預覽
【正文】 in dollars – = Actual (expected) sales Margin of safety in dollars Margin of safety ratio 247。 = Contribution margin statement continued ? Contribution margin ratio is helpful in determining the effect of changes in sales on profit ? Example – If sales increase $100 000, increase in profit = 40% x $100 000 = $40 000 PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 24 Contribution margin statement continued ? Comparative contribution margin statements PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 25 No change With change Total Per unit Total Per unit Sales (1000 CD/DVD players) $500 000 $500 $600 000 $500 Variable costs 300 000 300 360 000 300 Contribution margin 200 000 $200 240 000 $200 Fixed costs 200 000 200 000 Profit $ 0 $ 40 000 VIRGO VIDEO LTD Contribution Margin Statements For the month ended 30 June 2020 Breakeven analysis ? Breakeven analysis is the process of finding the breakeven point ? The breakeven point is the level at which total revenues equal total costs ? Can be expressed in terms of sales dollars or sales units ? Can be determined by: – Mathematical equation – Contribution margin – Costvolumeprofit graph PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 26 LO6 Breakeven analysis continued 1. Mathematical equation ? Basic CVP equation ? The breakeven point in units can be calculated directly from the mathematical equation by using unit selling prices and unit variable costs PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 27 Sales Fixed costs Net profit + = Variable costs + Breakeven analysis continued ? Example – Calculation of breakeven point in units: – Calculation of breakeven point in sales: PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 28 $500Q = $300Q + $200 000 + $0 $200Q = $200 000 Q = 1000 units 1000 x $500 = $500 000 Breakeven analysis continued 2. Contribution margin technique (a) Breakeven point can be defined in terms of sales units by the formula: PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 29 Contribution margin per unit Fixed costs Breakeven point in units 247。1 Chapter 22 Costvolumeprofit relationships PowerPoint presentation by Dr Anne Abraham University of Western Sydney 169。 = Importance of identifying variable and fixed costs ? Identification of costs as fixed or variable is important for business decisions: 1. Effect on profitability of reduction in sales price 2. Effect on activity level when expenses increase per unit to keep current profitability 3. Minimum level of sales to cover costs 4. Costs of maintaining level of production for different manufacturing methods PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 15 COSTVOLUMEPROFIT ANALYSIS ? Costvolumeprofit (CVP) analysis examines the effects of changes in costs and volume on an entity’s profits ? CVP analysis is important for: – Planning – Setti
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