微觀經(jīng)濟(jì)學(xué)cost-volume-profitrelationships-閱讀頁(yè)
2024-09-20 10:53本頁(yè)面
【正文】 Western Sydney 16 LO4 Basic ponents ? CVP analysis considers the interrelationships among 5 ponents: 1. Volume of level of activity 2. Unit selling prices 3. Variable cost per unit 4. Total fixed costs 5. Sales mix PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 17 Basic ponents continued ? The following assumptions underlie CVP analysis: 1. Costs and revenues are linear within the relevant range 2. All costs are identifiable as variable or fixed 3. Costs are affected only by changes in activity level 4. All units produced are sold 5. Sales mix is constant if there is more than one product PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 18 Contribution margin statement ? Contribution margin statement is used for internal decisionmaking ? Expenses are classified as variable or fixed and calculates a contribution margin ? Contribution margin = revenue – variable costs ? It can be stated as both a total amount and on a per unit basis PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 19 LO5 Contribution margin statement continued ? Contribution margin statement with profit PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 20 Total Per unit Sales (1600 CD/DVD players) $800 000 $500 Variable costs 480 000 300 Contribution margin 320 000 $200 Fixed costs 200 000 Profit $120 000 VIRGO VIDEO LTD Contribution Margin Statement For the month ended 30 June 2020 Contribution margin statement continued Contribution margin per unit ? Formula is ? Example For Virgo Video Ltd ? CM per unit = $500 – $300 = $200 ? Virgo will have $200 per unit sold to cover FC and contribute to profit PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 21 Unit selling price Unit variable costs Contribution margin per unit – = Contribution margin statement continued ? Contribution margin statement with zero profit PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 22 Total Per unit Sales (1000 CD/DVD players) $500 000 $500 Variable costs 300 000 300 Contribution margin 200 000 $200 Fixed costs 200 000 Profit $ 0 VIRGO VIDEO LTD Contribution Margin Statement For the month ended 30 June 2020 Contribution margin statement continued Contribution margin ratio ? Formula is ? Example For Virgo Video Ltd ? CM ratio = $200 – $500 = 40% ? Virgo has $ of each sales dollar available to apply to FC and contribute to profit PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 23 Contribution margin per unit Unit selling price Contribution margin ratio 247。 = $200 000 247。 = $200 000 247。 = $250 000 247。 40% = $800 000 Contribution margin ratio Fixed costs + Target profit Required sales in dollars 247。 $200 = 1600 units Contribution margin per unit Fixed costs + Target profit Required sales in units 247。 Chapter 22: Questions 1, 4, 6, 15, 18, 19 ? , , , ? , , , ? , , , ? , , Suggested questions to ensure your lecture understanding
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