cost03cost-volume-profitrelationships(成本管理會(huì)計(jì)(參考版)
2025-01-08 07:40本頁(yè)面
【正文】 $ = 5,040 units n 5,040 1/3 = 1,680 dresses n 5,040 2/3 = 3,360 blouses 3 67 Effects of Sales Mix on Ine n Sales mix can be stated in sales dollars: Dresses Blouses Sales price $70 $40 Variable costs 42 18 Contribution margin $28 $22 Contribution margin ratio 40% 55% 3 68 Effects of Sales Mix on Ine n Assume the sales mix in dollars is % dresses and % blouses. n Weighted contribution would be: 40% % = % dresses 55% % = % blouses % 3 69 Effects of Sales Mix on Ine n Breakeven sales dollars is $84,000 247。 $50 = 1,680 packages n 1,680 2 = 3,360 blouses 1,680 1 = 1,680 dresses Total units = 5,040 n What is the breakeven in dollars? 3 65 Effects of Sales Mix on Ine n 1,680 2 = 3,360 blouses $20 = $ 67,200 1,680 1 = 1,680 dresses $70 = 117,600 $184,800 n What is the weighted average budgeted contribution margin? 3 66 Effects of Sales Mix on Ine n Dresses Blouses 1 $28 + 2 $11 = $50 247。 $14,000 = 3 59 Operating Leverage n New arrangement: n 3,500 $35 = $122,500 contribution margin n $122,500 contribution margin – $114,000 fixed costs = $8,500 n $122,500 247。 $70 = 50% n What are the new fixed costs? n $84,000 + $30,000 = $114,000 3 54 Alternative Fixed/Variable Cost Structures n Management questions what sales volume would yield an identical operating ine regardless of the arrangement. n 28X – 84,000 = 35X – 114,000 n 114,000 – 84,000 = 35X – 28X n 7X = 30,000 n X = 4,286 dresses 3 55 Alternative Fixed/Variable Cost Structures n Cost with existing arrangement = Cost with new arrangement n .60X + 84,000 = .50X + 114,000 n .10X = $30,000 n X = $300,000 n ($300,000 .40) – $ 84,000 = $36,000 n ($300,000 .50) – $114,000 = $36,000 3 56 Operating Leverage... – measures the relationship between a pany’ s variable and fixed expenses. ? It is greatest in anizations that have high fixed expenses and low per unit variable expenses. 3 57 Operating Leverage n The degree of operating leverage shows how a percentage change in sales volume affects ine. n Degree of operating leverage = Contribution margin 247。 .40 = $210,000. n Revenues at breakeven with additional space are $90,000 247。 n $28Q = $51,016 + $84,000 n Q = $135,016 247。 (1 – ) n TOI = $51,016 3 36 Target Net Ine and Ine Taxes n How many units must she sell? n Revenues – Variable costs – Fixed costs = Target ine 247。 40% = $245,000 3 33 Learning Objective 4 Incorporate ine tax considerations into CVP analysis 3 34 Target Net Ine and Ine Taxes n When managers want to know the effect of their decisions on ine after taxes, CVP calculations must be stated in terms of target ine instead of target operating ine. 3 35 Target Net Ine and Ine Taxes n Management of Dresses by Mary would like to earn an after tax ine of $35,711. n The tax rate is 30%. n What is the target operating ine? n Target operating ine = Target ine 247。 40% = $210,000 3 28 Graph Method n In this method, we plot a line for total revenues and total costs. n The breakeven point is the point at which the total revenue line intersects the total cost line. n The area between the two lines to the right of the breakeven point is the operating ine area. 3 29 Graph Method
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