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This document defines key terms and formulas used in cost-volume-profit analysis. It provides the formulas to calculate total revenue, total costs, variable costs, fixed costs, contribution margin, break-even point, contribution ratio, and net income. Key terms defined include total revenue, total costs, variable costs, fixed costs, contribution margin, break-even point, contribution ratio, and net income. Formulas are provided to calculate these terms and analyze how changes in units sold, prices, variable costs, and fixed costs impact total revenue, total costs, and net income.
This document defines key terms and formulas used in cost-volume-profit analysis. It provides the formulas to calculate total revenue, total costs, variable costs, fixed costs, contribution margin, break-even point, contribution ratio, and net income. Key terms defined include total revenue, total costs, variable costs, fixed costs, contribution margin, break-even point, contribution ratio, and net income. Formulas are provided to calculate these terms and analyze how changes in units sold, prices, variable costs, and fixed costs impact total revenue, total costs, and net income.
This document defines key terms and formulas used in cost-volume-profit analysis. It provides the formulas to calculate total revenue, total costs, variable costs, fixed costs, contribution margin, break-even point, contribution ratio, and net income. Key terms defined include total revenue, total costs, variable costs, fixed costs, contribution margin, break-even point, contribution ratio, and net income. Formulas are provided to calculate these terms and analyze how changes in units sold, prices, variable costs, and fixed costs impact total revenue, total costs, and net income.
TC = Total Costs NI = Net Income VC = Variable Costs per unit CM = Contribution Margin (per unit) TVC = Total Variable Costs CR = Contribution Ratio FC = Fixed Costs for a specific period TCM = Total Contribution Margin x = Number of units produced and sold
FORMULAS
Total Variable Costs | 7.1 (a)
TVC = VC × x Total Costs | 7.1 (b) Cost-Volume-Profit Analysis | 7.2 (a) TC = FC + TVC S × x = FC + (VC × x) + NI Total Revenue | 7.1 (c) Number of Units | 7.2 (b) 𝐹𝐶 + 𝑁𝐼 TR = S × x 𝑥= (𝑆 − 𝑉𝐶) Net Income | 7.1 (d) Number of Units at the Break-Even Point | 7.3 NI = TR – TC 𝐹𝐶 𝑥𝐵𝐸 = 𝐶𝑀 At the break-even point | 7.1 (e) Contribution Margin Percent | 7.4 (a) At the break-even point, TR = TC 𝑇𝑅 − 𝑇𝑉𝐶 Contribution Margin per Unit | 7.1 (f) 𝐶𝑀 𝑃𝑒𝑟𝑐𝑒𝑛𝑡 = × 100% 𝑇𝑅 CM = S – VC Net Income | 7.4 (b) Contribution Ratio | 7.1 (g) NI = (CM Percent × TR) – FC or NI = TCM - FC 𝐶𝑀 𝐶𝑅 = × 100% 𝑆