cost03cost-volume-profitrelationships(成本管理會(huì)計(jì)-wenkub.com
2025-01-04 07:40 本頁(yè)面
【正文】 3 = $ n Breakeven point for the two products is: $84,000 247。 Operating ine n What is the degree of operating leverage of Dresses by Mary at the 3,500 sales level under both arrangements? 3 58 Operating Leverage n Existing arrangement: n 3,500 $28 = $98,000 contribution margin n $98,000 contribution margin – $84,000 fixed costs = $14,000 operating ine n $98,000 247。 $28 n Q = 4,822 dresses 3 37 Target Net Ine and Ine Taxes Proof: Revenues: 4,822 $70 $337,540 Variable costs: 4,822 $42 202,524 Contribution margin 135,016 Fixed costs 84,000 Operating ine 51,016 Ine taxes: $51,016 30% 15,305 Net ine $ 35,711 3 38 Learning Objective 5 Explain the use of CVP analysis in decision making and how sensitivity analysis can help managers cope with uncertainty 3 39 Using CVP Analysis n Suppose the management of Dresses by Mary anticipates selling 3,200 dresses. n Management is considering an advertising campaign that would cost $10,000. n It is anticipated that the advertising will increase sales to 4,000 dresses. n Should Mary advertise? 3 40 Using CVP Analysis n 3,200 dresses sold with no advertising: n Contribution margin $89,600 Fixed costs 84,000 Operating ine $ 5,600 n 4,000 dresses sold with advertising: n Contribution margin $112,000 Fixed costs 94,000 Operating ine $ 18,000 3 41 Using CVP Analysis n Mary should advertise. n Operating ine increases by $12,400. n The $10,000 increase in fixed costs is offset by the $22,400 increase in the contribution margin. 3 42 Using CVP Analysis n Instead of advertising, management is considering reducing the selling price to $61 per dress. n It is anticipated that this will increase sales to 4,500 dresses. n Should Mary decrease the selling price per dress to $61? 3 43 Using CVP Analysis n 3,200 dresses sold with no change in the selling price: n Operating ine $ 5,600 n 4,500 dresses sold at a reduced selling price: n Contribution margin: (4,500 $19) $85,500 Fixed costs 84,000 Operating ine $ 1,500 3 44 Using CVP Analysis n The selling price should not be reduced to $61. n Operating ine decreases from $5,600 to $1,500. 3 45 Sensitivity Analysis and Uncertainty n Sensitivity analysis is a “ what if “ technique that examines how a result will change if the original predicted data are not achieved or if an underlying assumption changes. 3 46 Sensitivity Analysis and Uncertainty n Assume that Dresses by Mary can sell 4,000 dresses. n Fixed costs are $84,000. n Contribution margin ratio is 40%. n At the present time Dresses by Mary cannot handle more than 3,500 dresses. 3 47 Sensitivity Analysis and Uncertainty n To satisfy a demand for 4,000 dresses, management must acquire additional space for $6,000. n Should the additional space be acquired? 3 48 Sensitivity Analysis and Uncertainty n Revenues at breakeven with existing space are $84,000 247。 (1 – tax rate) n TOI = $35,711 247。 $28 = 3,000 units 3 27 Contribution Margin Method n Using the contribution margin percentage, what is the breakeven point for Dresses by Mary? n $84,000 247。 other variable costs amount to $10 per dress. n Because she plans to sell these dresses overseas, the local factory allows Mary to return all unsold dresses and receive a full $32 refund per dress within one year. 3 13 Essentials of CostVolumeProfit (CVP) Analysis n Mary can use CVP analysis to examine changes in operating ine as a result of selling different quantities of dresses. n Assume that the average selling price per dress is $70 and
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