財(cái)務(wù)分析-costaccounting-資料下載頁
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【正文】 salary $12,000 Guest lectures $50,000 SemiVariable First, you must categorize costs and calculate fixed costs. Breakeven Exercise Answer (1 of 3) bc BOS Copyright169。 1998 Bain amp。 Company, Inc. Cost Accounting 28 Cost Accounting Step 4: Calculate unit contribution Unit contribution = Price per unit Variable cost per unit = $13,500 tuition 3,200 room and board 500 text and supplies $9,800 Step 3: Calculate semivariable costs Classroom Faculty 10 students $30,000 $40,000 15 students $30,000 $60,000 20 students $60,000 $80,000 Then you must calculate semivariable costs and the unit contribution. Breakeven Exercise Answer (2 of 3) bc BOS Copyright169。 1998 Bain amp。 Company, Inc. Cost Accounting 29 Cost Accounting *The most effective way to calculate the breakeven volume is to write a simple formula in Excel Step 5: Calculate breakeven volume Breakeven volume = For 10 students: = students with 10 students the program does not If you keep increasing the number of students by one and redoing the calculation*, you will find that the business school needs to have 15 students to break even on the executive program Fixed costs Unit contribution $140,000 $9,800 Now you are ready calculate the breakeven volume. For 15 students: $120,000 $9,800 = students break even Breakeven Exercise Answer (3 of 3) bc BOS Copyright169。 1998 Bain amp。 Company, Inc. Cost Accounting 30 Cost Accounting ?Importance of cost allocation ?Client example ?Definitions –direct vs. indirect, fixed vs. variable –breakeven volume ?Exercises –cost allocation –breakeven volume ?Key takeaways Agenda bc BOS Copyright169。 1998 Bain amp。 Company, Inc. Cost Accounting 31 Cost Accounting ?A pany must know the total cost associated with the production and delivery of its good and services in order to make the right strategic and tactical decisions ?Most panies lack accurate cost data by product ?All costs can be broken down along two dimensions: fixed versus variable and direct versus indirect ?Defining the appropriate time horizon for costs is important because fixed costs are “fixed” only for a certain time frame ?Breakeven volume is the minimum amount of product that a pany must sell in order to cover its fixed costs. At breakeven volume, the pany’s operating profit is zero Breakeven volume = Fixed costs Unit contribution = Fixed costs Price per unit Variable cost per unit Breakeven Volume Cost Allocation Overview Types of Costs Key Takeaways bc BOS Copyright169。 1998 Bain amp。 Company, Inc. Cost Accounting 32 Cost Accounting Definitions: ? Costs that do not vary directly with changes in output ? Costs that vary directly with changes in output ? Costs incurred directly in the production or delivery of a firm’s product or service. These costs can easily be identified with, or assigned to, a particular product ? Costs generally incurred by the firm outside of the production process. These costs cannot easily be identified with, or assigned to, a particular product Fixed Variable Direct Indirect vs. vs. Examples: ? Equipment depreciation ? Rent ? Advertising ? Raw materials ? Production labor ? Delivery costs ? Direct labor ? Dedicated equipment ? Raw materials ? SGamp。A ? Office supplies ? Plant manager Rule of thumb: Types of Costs Cost (Dollars) Volume (Units) Variable costs Semivariable costs Fixed costs Fixed vs. SemiVariable vs. Variable Costs Volume Contribution margin (., revenue less variable costs) Fixed costs Breakeven volume $ Operating profit Breakeven volume = Fixed costs Fixed costs Unit contribution Price per unit Variable cost per unit Breakeven Volume Fixed Variable Direct Indirect Cost Categorization Matrix Operating loss = If a particular cost changes when production increases or decreases, the cost is variable. If a particular cost “goes away” when a product is dropped from the product line, the cost is direct. Takeaway Slides
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