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2. Least-Squares Method
PROFIT MODELLING
1. Absorption Costing – Income Statement
Sales xxx
Less: Cost of goods sold xxx
Gross profit xxx
Less: Operating expenses xxx
Net profit xxx
3. Reconciliation
Net Profit (AC) xxx
Beginning Inventory xxx
Ending Inventory (xxx)
Net Profit (VC) xxx
b. With profit
i. Sales Volume = Fixed Cost + Desire Profit before tax / CM unit
ii. Sales Peso = Fixed Cost + Desired Profit before tax / CM in %
e. Multi-Product
i. BEP in units = Fixed Cost / Weighted average contribution margin per
unit
ii. BEP in pesos = Fixed Cost / Weighted average contribution margin in %