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- Всего слайдов:40 слайдов
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Слайды и текст к этой презентации:
№2 слайд
![COST-VOLUME-PROFIT CVP](/documents_6/41d6c06b4387bb489fd1663c2276a794/img1.jpg)
Содержание слайда: COST-VOLUME-PROFIT (CVP) ANALYSIS
CVP analysis examines the interaction of a firm’s sales volume, selling price, cost structure, and profitability. It is a powerful tool in making managerial decisions including marketing, production, investment, and financing decisions.
How many units of its products must a firm sell to break even?
How many units of its products must a firm sell to earn a certain amount of profit?
Should a firm invest in highly automated machinery and reduce its labor force?
Should a firm advertise more to improve its sales?
№3 слайд
![One Product](/documents_6/41d6c06b4387bb489fd1663c2276a794/img2.jpg)
Содержание слайда: One Product Cost-Volume-Profit Model
Net Income (NI) = Total Revenue – Total Cost
Total Revenue = Selling Price Per Unit (P) * Number of Units Sold (X)
Total Cost = Total Variable Cost + Total Fixed Cost (F)
Total Variable Cost = Variable Cost Per Unit (V) * Number of Units Sold (X)
NI = P X – V X – F
NI = X (P – V) – F
№4 слайд
![One Product](/documents_6/41d6c06b4387bb489fd1663c2276a794/img3.jpg)
Содержание слайда: One Product Cost-Volume-Profit Model
Net Income (NI) = Total Revenue – Total Cost
Total Revenue = Selling Price Per Unit (P) * Number of Units Sold (X)
Total Cost = Total Variable Cost + Total Fixed Cost (F)
Total Variable Cost = Variable Cost Per Unit (V) * Number of Units Sold (X)
NI = P X – V X – F
NI = X (P – V) – F
№29 слайд
![Operating Leverage - Example](/documents_6/41d6c06b4387bb489fd1663c2276a794/img28.jpg)
Содержание слайда: Operating Leverage - Example
Calculate Extreme’s degree of operating leverage
DOL = $200,000 / $40,000 = 5
Calculate Extreme’s operating income, if Extreme achieves a 20% increase in its sales
20% * 5 = 100% increase in NI
$40,000 * 100% = $40,000
New NI = $40,000 + $40,000 = $80,000
№33 слайд
![Review Problem CVP](/documents_6/41d6c06b4387bb489fd1663c2276a794/img32.jpg)
Содержание слайда: Review Problem: CVP Relationships
Voltar Company manufactures and sells a specialized cordless telephone for high electromagnetic radiation environments. The company's contribution format income statement for the most recent year is given below:
Required:
Compute the company's CM ratio and variable expense ratio.
Compute the company's break-even point in both units and sales dollars. Use the equation method.
Assume that sales increase by $400,000 next year. If cost behavior patterns remain unchanged, by how much will the company's net operating income increase? Use the CM ratio to compute your answer.
Refer to the original data. Assume that next year management wants the company to earn a profit of at least $90,000. How many units will have to be sold to meet this target profit?
Refer to the original data. Compute the company's margin of safety in both dollar and percentage form.
№34 слайд
![Review Problem CVP](/documents_6/41d6c06b4387bb489fd1663c2276a794/img33.jpg)
Содержание слайда: Review Problem: CVP Relationships
Voltar Company manufactures and sells a specialized cordless telephone for high electromagnetic radiation environments. The company's contribution format income statement for the most recent year is given below:
Required:
Compute the company's CM ratio and variable expense ratio.
CMR = 25%; VC ratio = 75%
Compute the company's break-even point in both units and sales dollars. Use the equation method.
60 Q = 45Q + 240,000 - > 15 Q = 240,000 -> Q = 16,000 units
16,000 * 60 = $960,000
№35 слайд
![Assume that sales increase by](/documents_6/41d6c06b4387bb489fd1663c2276a794/img34.jpg)
Содержание слайда: Assume that sales increase by $400,000 next year. If cost behavior patterns remain unchanged, by how much will the company's net operating income increase? Use the CM ratio to compute your answer.
Increase in sales $400,000
CMR 25%
Increase in NOI $100,000
Refer to the original data. Assume that next year management wants the company to earn a profit of at least $90,000. How many units will have to be sold to meet this target profit?
(240,000 + 90,000)/15 = 22,000 units
Refer to the original data. Compute the company's margin of safety in both dollar and percentage form.
Margin of safety = 1,200,000 – 960,000 = $240,000 or 20%
№36 слайд
![Review Problem CVP](/documents_6/41d6c06b4387bb489fd1663c2276a794/img35.jpg)
Содержание слайда: Review Problem: CVP Relationships
Voltar Company manufactures and sells a specialized cordless telephone for high electromagnetic radiation environments. The company's contribution format income statement for the most recent year is given below:
Required:
Compute the company's degree of operating leverage at the present level of sales.
DOL = 300,000 / 60,000 = 5
№37 слайд
![Assume that through a more](/documents_6/41d6c06b4387bb489fd1663c2276a794/img36.jpg)
Содержание слайда: Assume that through a more intense effort by the sales staff, the company's sales increase by 8% next year. By what percentage would you expect net operating income to increase? Use the degree of operating leverage to obtain your answer.
5 * 8% = 40%
Verify your answer to (b) by preparing a new contribution format income statement showing an 8% increase in sales.
№39 слайд
![Review Problem CVP](/documents_6/41d6c06b4387bb489fd1663c2276a794/img38.jpg)
Содержание слайда: Review Problem: CVP Relationships
Voltar Company manufactures and sells a specialized cordless telephone for high electromagnetic radiation environments. The company's contribution format income statement for the most recent year is given below:
In an effort to increase sales and profits, management is considering the use of a higher-quality speaker. The higher-quality speaker would increase variable costs by $3 per unit, but management could eliminate one quality inspector who is paid a salary of $30,000 per year. The sales manager estimates that the higher-quality speaker would increase annual sales by at least 20%.
Assuming that changes are made as described above, prepare a projected contribution format income statement for next year. Show data on a total, per unit, and percentage basis.
№40 слайд
![Compute the company s new](/documents_6/41d6c06b4387bb489fd1663c2276a794/img39.jpg)
Содержание слайда: Compute the company's new break-even point in both units and dollars of sales. Use the contribution margin method.
BE units = FC/ CM per unit = 210,000/ 12 = 17,500 units
17,500 * 60 = $1,050,000
Would you recommend that the changes be made?
Margin of safety = 1,440,000 – 1,050,000 = $390,000. Yes.
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