管理会计英语.pptVIP

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2017-05-15 发布于湖北
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管理会计英语.ppt

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管理会计英语

TOPIC 3 * Key points Fundamental Theories of CVP * Key points CVP Analysis * Key points CVP Analysis I. Review of Contribution Margin Class Case X company has the following performance result. Based on that, estimate how many units it should at least sell in the future in order not to lose? Answer: $30,000 ÷ $20 per unit = 1,500 units I. Review of Contribution Margin Class Case ABC Co. sells product XYZ at $5.00 per unit. If fixed costs are $200,000 and variable costs are $3.00 per unit, how many units must be sold to break even? a. 100,000 units b. 40,000 units c. 200,000 units d. 66,667 units Determine the amount of revenue in order to break even. All information remains unchanged: fixed costs are $200,000; unit sales price is $5.00; and unit variable cost is $3.00. a. $200,000 b. $300,000 c. $400,000 d. $500,000 Unit contribution = $5.00 - $3.00 = $2.00 Contribution margin ratio = $2.00 ÷ $5.00 = .40 Break-even revenue = $200,000 ÷ .4 = $500,000 Class Case ABC Co. sells product XYZ at $5.00 per unit. Fixed costs are $200,000 and variable costs are $3.00 per unit, how many units must be sold to earn operating income of $40,000? a. 100,000 units b. 120,000 units c. 80,000 units d. 200,000 units Class Case Total cost Volume Costs and Revenuein Dollars fixed cost Break-even Point Profit Loss The total cost line goes up with a slopeequal to the unit variable cost. Revenue CVP Graphic Illustration Implication of Break-even Point Key points A bicycle retailer prepares the following data: Decide if the following suggestions are good. If a suggestion can increase profit, it could be a good one. Unit CM = 200 Extra sales = 50 units Extra CM = 10000 Fixed costs = 12 000 Extra loss = (2000) New price = 450 Unit CM = 150 total sales = 625 units total CM = 93750 Fixed costs = 12 000 + 80 000 Profit = 1750 New price = 450 Unit VC = 325 Unit CM = 125 total sales = 750 units total CM = 93750 Fixed costs =4200