This document discusses cost-volume-profit (CVP) analysis, which estimates how changes in costs and sales volume affect profits. CVP analysis can determine the break-even point, or volume needed to cover total costs. It examines the relationship between a company's costs, sales volume, and profits. The document defines CVP analysis elements like price, volume, variable and fixed costs. It also discusses concepts like contribution margin, break-even analysis, and how CVP can be used to reach profit targets or analyze products.
The document discusses calculating break-even points, operating leverage, and margin of safety for companies selling multiple products. It provides an example of a company, Cascade, which sells two products. It calculates the break-even point for Cascade by treating its products as a single "enterprise product". It also defines operating leverage as the ratio of contribution margin to income from operations and calculates it for two hypothetical companies. Finally, it defines margin of safety as the possible decrease in sales before an operating loss occurs.
* Original variable cost per unit is $45
* New variable cost per unit after equipment purchase is $45 - $5 = $40
* Original fixed costs are $43,750
* New fixed costs after equipment purchase are $48,700
* Selling price remains $80 per unit
* Contribution per unit is selling price - variable cost = $80 - $40 = $40
* Break-even point in units = Fixed costs / Contribution per unit
= $48,700 / $40
= 1,218 units
Therefore, the break-even point in units if Splurge Electronics purchases the new equipment is 1,218 units.
This document provides an overview of cost-volume-profit (CVP) analysis, which examines how a firm's sales volume, selling price, cost structure, and profitability interact. It presents the basic one-product CVP model using equations and contribution margin concepts. Key assumptions of the CVP model are discussed. The document also covers break-even analysis, target profit analysis, margin of safety, changes in variables, multi-product CVP models, operating leverage, and an example problem analyzing CVP relationships for a company.
1Break-Even AnalysisMarketers need to understand break.docxaulasnilda
1
Break-Even Analysis
Marketers need to understand break-even
analysis because it helps them choose the
best pricing strategy and make smart
decisions about the short- and long-term
profitability of the product.
This is an analysis that tells you how many
products you need to sell to cover your costs.
Profitability
Profitability Definitions
Revenue the money we take in from sales
Cost the money it costs us to make and sell our product
Profit the money we have left over from our revenue
after we pay all of our costs
Revenue - Costs = Profit
Price the money a consumer pays for one unit of product
the money we take in from one unit of product
Price x Units = Revenue
Revenue/Units = Price
2
Exercise 1
Product
Units Sold in
August
Price per
Unit
Cost per Unit
Bulletin Board 400 $3.00 $1.00
Magnetic White Board 600 $4.00 $3.00
Combination Board 250 $5.00 $3.50
Exercise 1
1. What was Stick-It-Up’s total sales revenue in August?
2. What was Stick-It-Up’s total profit in August?
3. What product contributed the most to sales revenue in August?
What percentage of the sales revenue did it contribute?
4. What product contributed the most to profit in August? What
percentage of the profit did it contribute?
5. If sales of magnetic white boards went up by 20%, how much
more would it contribute to sales revenue? To profits?
6. Suppose that increasing sales of magnetic white boards by 20%
would cost the company $500 per month in advertising expenses.
Should they spend the $500 per month on additional advertising?
Exercise 1
What was Stick-It-Up’s total revenue in August?
Revenue from:
Bulletin Boards 400 x $3.00 $1,200.00
Magnetic White Boards 600 x $4.00 $2,400.00
Combination Boards 250 x $5.00 $1,250.00
Total Revenue $4,850.00
Product
Units Sold in
August
Price per
Unit
Cost per Unit
Bulletin Board 400 $3.00 $1.00
Magnetic White Board 600 $4.00 $3.00
Combination Board 250 $5.00 $3.50
3
Exercise 1
What was Stick-It-Up’s total profit in August?
Cost of:
Bulletin Boards 400 x $1.00 $400.00
Magnetic White Boards 600 x $3.00 $1,800.00
Combination Boards 250 x $3.50 $875.00
Total Cost $3,075.00
Profit = Total Revenue - Total Cost = $4,850 - $3,075 = $1,775
Product
Units Sold in
August
Price per
Unit
Cost per Unit
Bulletin Board 400 $3.00 $1.00
Magnetic White Board 600 $4.00 $3.00
Combination Board 250 $5.00 $3.50
Exercise 1
What was Stick-It-Up’s total profit in August?
Profit on:
Bulletin Boards 400 x ($3.00-$1.00) $800.00
Magnetic White Boards 600 x ($4.00-$3.00) $600.00
Combination Boards 250 x ($5.00-$3.50) $375.00
Total Profit $1,775.00
Product
Units Sold in
August
Price per
Unit
Cost per Unit
Bulletin Board 400 $3.00 $1.00
Magnetic White Board 600 $4.00 $3.00
Combination Board 250 $5.00 $3.50
Exercise 1
What product contributed the most to revenue in August? What
percentage did it contribute?
Bulletin Boards $1,200.00
Magnetic White Boards $2,400 ...
The document discusses calculating break-even points, operating leverage, and margin of safety for companies selling multiple products. It provides an example of a company, Cascade, which sells two products. It calculates the break-even point for Cascade by treating its products as a single "enterprise product". It also defines operating leverage as the ratio of contribution margin to income from operations and calculates it for two hypothetical companies. Finally, it defines margin of safety as the possible decrease in sales before an operating loss occurs.
* Original variable cost per unit is $45
* New variable cost per unit after equipment purchase is $45 - $5 = $40
* Original fixed costs are $43,750
* New fixed costs after equipment purchase are $48,700
* Selling price remains $80 per unit
* Contribution per unit is selling price - variable cost = $80 - $40 = $40
* Break-even point in units = Fixed costs / Contribution per unit
= $48,700 / $40
= 1,218 units
Therefore, the break-even point in units if Splurge Electronics purchases the new equipment is 1,218 units.
This document provides an overview of cost-volume-profit (CVP) analysis, which examines how a firm's sales volume, selling price, cost structure, and profitability interact. It presents the basic one-product CVP model using equations and contribution margin concepts. Key assumptions of the CVP model are discussed. The document also covers break-even analysis, target profit analysis, margin of safety, changes in variables, multi-product CVP models, operating leverage, and an example problem analyzing CVP relationships for a company.
1Break-Even AnalysisMarketers need to understand break.docxaulasnilda
1
Break-Even Analysis
Marketers need to understand break-even
analysis because it helps them choose the
best pricing strategy and make smart
decisions about the short- and long-term
profitability of the product.
This is an analysis that tells you how many
products you need to sell to cover your costs.
Profitability
Profitability Definitions
Revenue the money we take in from sales
Cost the money it costs us to make and sell our product
Profit the money we have left over from our revenue
after we pay all of our costs
Revenue - Costs = Profit
Price the money a consumer pays for one unit of product
the money we take in from one unit of product
Price x Units = Revenue
Revenue/Units = Price
2
Exercise 1
Product
Units Sold in
August
Price per
Unit
Cost per Unit
Bulletin Board 400 $3.00 $1.00
Magnetic White Board 600 $4.00 $3.00
Combination Board 250 $5.00 $3.50
Exercise 1
1. What was Stick-It-Up’s total sales revenue in August?
2. What was Stick-It-Up’s total profit in August?
3. What product contributed the most to sales revenue in August?
What percentage of the sales revenue did it contribute?
4. What product contributed the most to profit in August? What
percentage of the profit did it contribute?
5. If sales of magnetic white boards went up by 20%, how much
more would it contribute to sales revenue? To profits?
6. Suppose that increasing sales of magnetic white boards by 20%
would cost the company $500 per month in advertising expenses.
Should they spend the $500 per month on additional advertising?
Exercise 1
What was Stick-It-Up’s total revenue in August?
Revenue from:
Bulletin Boards 400 x $3.00 $1,200.00
Magnetic White Boards 600 x $4.00 $2,400.00
Combination Boards 250 x $5.00 $1,250.00
Total Revenue $4,850.00
Product
Units Sold in
August
Price per
Unit
Cost per Unit
Bulletin Board 400 $3.00 $1.00
Magnetic White Board 600 $4.00 $3.00
Combination Board 250 $5.00 $3.50
3
Exercise 1
What was Stick-It-Up’s total profit in August?
Cost of:
Bulletin Boards 400 x $1.00 $400.00
Magnetic White Boards 600 x $3.00 $1,800.00
Combination Boards 250 x $3.50 $875.00
Total Cost $3,075.00
Profit = Total Revenue - Total Cost = $4,850 - $3,075 = $1,775
Product
Units Sold in
August
Price per
Unit
Cost per Unit
Bulletin Board 400 $3.00 $1.00
Magnetic White Board 600 $4.00 $3.00
Combination Board 250 $5.00 $3.50
Exercise 1
What was Stick-It-Up’s total profit in August?
Profit on:
Bulletin Boards 400 x ($3.00-$1.00) $800.00
Magnetic White Boards 600 x ($4.00-$3.00) $600.00
Combination Boards 250 x ($5.00-$3.50) $375.00
Total Profit $1,775.00
Product
Units Sold in
August
Price per
Unit
Cost per Unit
Bulletin Board 400 $3.00 $1.00
Magnetic White Board 600 $4.00 $3.00
Combination Board 250 $5.00 $3.50
Exercise 1
What product contributed the most to revenue in August? What
percentage did it contribute?
Bulletin Boards $1,200.00
Magnetic White Boards $2,400 ...
The document discusses cost-volume-profit (CVP) analysis, which examines how sales volume, price, costs, and profitability interact. CVP analysis uses models to help managers make decisions about marketing, production, investment, and financing. The one-product CVP model calculates net income as the difference between total revenue and total costs. It can be used to determine the break-even point and target profits. For companies with multiple products, the CVP model is modified to account for different sales volumes and costs across products. Operating leverage measures how sensitive operating income is to changes in sales volume.
This document provides examples and explanations of cost-volume-profit (CVP) analysis concepts. It includes definitions of key CVP terms like break-even point, contribution margin, variable cost ratio, and sales mix. Examples are provided to demonstrate how to calculate break-even units and sales using CVP formulas. The effects of changes in variables like fixed costs, variable costs, selling price, and sales mix on break-even points are also illustrated.
This document summarizes absorption costing and marginal costing. Absorption costing treats all manufacturing costs, including both fixed and variable costs, as product costs. Marginal costing treats only variable manufacturing costs as product costs, regarding fixed costs as period costs. Absorption costing follows generally accepted accounting principles but may distort profits, while marginal costing is more relevant for decision making but can manipulate profits. Breakeven analysis uses cost-volume concepts to determine sales needed to cover total costs and achieve a target profit level.
This document discusses cost-volume-profit (CVP) analysis and the concept of contribution margin (CM). It defines CM as sales revenue minus variable costs and explains that CM is used to cover fixed costs and contribute to profit. The document also discusses assumptions of CVP analysis and applications such as break-even analysis, calculating profit at different sales levels, and measuring operating leverage.
Income statement Functional Format,Linear cost Function,Method of Analyzing cost,Comparison of variable costing , unit cost computation, Illustration of variable costing , evaluation of results. Managerial Accounting
This document discusses cost-volume-profit (CVP) analysis and how it can be used to analyze the relationship between costs, sales, and profits. It provides formulas to calculate the breakeven point in units and sales dollars. An example is worked through for a company called Bill's Briefcases. The document also discusses how CVP analysis can be used to compare alternative cost structures, determine target costs or prices, and calculate the degree of operating leverage and margin of safety.
This document provides an overview of cost-volume-profit (CVP) analysis, which is a tool used for planning and decision making. It examines an example of a business owner, Emma Frost, considering whether to rent a booth at a college fair to sell study packages. The document defines key CVP terms like contribution margin, break-even point, and how to use CVP analysis to determine the sales volume needed to achieve a target operating income or net income. It also discusses how CVP analysis can be used to evaluate decisions like whether to spend on advertising by analyzing the impact on sales and profits.
Marginal costing involves differentiating between fixed and variable costs to determine the marginal costs and the effect on profit of changes in output volume and type. An operating statement shows sales, marginal costs subtracted to get contribution, and fixed costs subtracted from contribution to get profit. Basic concepts include defining profit, contribution, profit volume ratio, break-even point, and margin of safety in determining production and pricing decisions.
1. Calculate contribution margin per customer as average revenue ($8) minus average variable cost ($3), which is $5.
2. Calculate break-even point in customers as fixed costs ($450,000) divided by contribution margin per customer ($5), which is 90,000 customers.
3. Calculate taxable income as contribution margin ($5 per customer) times number of customers minus fixed costs ($450,000).
4. Calculate income taxes as 30% of taxable income.
5. Calculate net income as taxable income minus income taxes.
The document discusses break-even analysis, which is used to determine the sales volume needed for a business to make a profit. It defines key concepts like fixed costs, variable costs, revenue, and profit. The break-even point is where total costs equal total revenue, resulting in no profit or loss. The document provides the formula for calculating break-even point and gives examples of how it is used. Managerial uses of break-even analysis include determining a selling price for a desired profit, calculating sales needed to reach a target profit, and making production and investment decisions.
This document discusses various methods for accounting for overhead costs in management accounting. It covers budgeting overhead rates, applying overhead to products using a budgeted rate, and accounting for under- or over-applied overhead. It also compares variable costing and absorption costing methods, including calculating income statements and production volume variances under each method. The key difference between the methods is how fixed manufacturing costs are treated in determining cost of goods sold and gross profit.
come and join AFTERSCHOOOL and change the world of millions of people. Raise your voice for truth, honesty, values and work to change the world - use fair means to become an entrepreneur
This document discusses concepts related to cost-volume-profit analysis and break-even analysis. It defines marginal costing, contribution margin, profit-volume ratio, break-even point, and margin of safety. It also includes examples showing how to calculate these metrics using cost and revenue data. The document is intended to help managers understand how costs, sales volume, and price affect profitability.
This document provides an overview of absorption costing and marginal costing. Absorption costing treats all manufacturing costs, including fixed costs, as product costs. Marginal costing treats only variable manufacturing costs as product costs, regarding fixed costs as period costs. Absorption costing results in higher inventory valuations and can result in different profit amounts than marginal costing depending on production and sales levels. The document also discusses breakeven analysis and how it can be used to determine sales volumes needed to reach the breakeven point or a target profit level.
1. The document discusses the key differences between variable costing and full costing. Under variable costing, fixed manufacturing overhead is treated as a period cost rather than a product cost.
2. When production exceeds sales, variable costing expenses all fixed manufacturing overhead in the period rather than including some in inventory. This means income under variable costing will be lower than under full costing when production is greater than sales.
3. Variable costing facilitates contribution margin analysis and managers cannot artificially inflate profits by overproducing to bury fixed costs in inventory. Inventory balances are also always lower under variable costing compared to full costing.
The document discusses various costing methods and contribution margin analysis techniques used for managerial decision making. It provides examples of calculating income statements and contribution margins under absorption costing and variable costing. It also illustrates how contribution margin analysis can be used to evaluate performance by market segment, product line, salesperson, and route for various companies including a fragrance producer and airline.
The document discusses cost-volume-profit (CVP) analysis, which is used to determine how changes in costs and volume affect a company's operating income and net income. It outlines the objectives and assumptions of CVP analysis, as well as its limitations. The document also describes various CVP techniques like contribution margin analysis, profit/volume ratio analysis, and breakeven analysis. It provides examples of how to use these techniques to determine the optimal production method, product mix, make-or-buy decisions, and sales volume required to achieve a target profit. Finally, it discusses components of breakeven analysis and how to calculate and present the breakeven point and margin of safety graphically.
This document provides an overview of cost-volume-profit (CVP) analysis concepts including contribution margin, break-even point, CVP graphs, contribution margin ratio, and how changes in variables like sales price, costs, and volume affect profits. It discusses the equation method and contribution margin method for calculating break-even point in units and dollars. Formulas and examples from a sample company called Racing Bicycle are provided to illustrate key CVP terms and calculations.
This document provides an overview of absorption costing and marginal costing. Absorption costing treats all manufacturing costs, including fixed costs, as product costs. Marginal costing treats only variable manufacturing costs as product costs and regards fixed costs as period costs. The document also discusses the treatment of fixed overheads, valuation of closing stock, and reported profit under each method. It then covers the concepts of break-even analysis including calculation of break-even point, target profit, margin of safety, and the impact of changes in cost and revenue components. The limitations of break-even analysis are also summarized.
This document discusses key concepts in cost-volume-profit analysis using the example of a bicycle company. It explains the contribution format income statement and how it is used to determine the contribution margin, break-even point, margin of safety, and degree of operating leverage. The contribution margin is the amount of sales revenue left after deducting variable expenses and is used to cover fixed expenses and determine profits. The document provides examples of how profits are affected by changes in sales volume, variable costs, fixed costs, and selling price. It emphasizes the importance of understanding cost behavior and how operating leverage impacts the sensitivity of profits to changes in sales.
Characteristics of Optimal Input for AcquisitionWulan280944
1. Optimal input for language acquisition must be comprehensible to the learner. Input that is incomprehensible or "noise" will not contribute to acquisition.
2. A key way to make input comprehensible is through simplifying language using techniques like slower speech, clearer articulation, and shorter sentences with familiar vocabulary.
3. Good language teachers are able to make input comprehensible to students regardless of the teacher's own language proficiency through linguistic and non-linguistic methods.
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Semelhante a Analisis Hubungan Biaya, volume, laba
The document discusses cost-volume-profit (CVP) analysis, which examines how sales volume, price, costs, and profitability interact. CVP analysis uses models to help managers make decisions about marketing, production, investment, and financing. The one-product CVP model calculates net income as the difference between total revenue and total costs. It can be used to determine the break-even point and target profits. For companies with multiple products, the CVP model is modified to account for different sales volumes and costs across products. Operating leverage measures how sensitive operating income is to changes in sales volume.
This document provides examples and explanations of cost-volume-profit (CVP) analysis concepts. It includes definitions of key CVP terms like break-even point, contribution margin, variable cost ratio, and sales mix. Examples are provided to demonstrate how to calculate break-even units and sales using CVP formulas. The effects of changes in variables like fixed costs, variable costs, selling price, and sales mix on break-even points are also illustrated.
This document summarizes absorption costing and marginal costing. Absorption costing treats all manufacturing costs, including both fixed and variable costs, as product costs. Marginal costing treats only variable manufacturing costs as product costs, regarding fixed costs as period costs. Absorption costing follows generally accepted accounting principles but may distort profits, while marginal costing is more relevant for decision making but can manipulate profits. Breakeven analysis uses cost-volume concepts to determine sales needed to cover total costs and achieve a target profit level.
This document discusses cost-volume-profit (CVP) analysis and the concept of contribution margin (CM). It defines CM as sales revenue minus variable costs and explains that CM is used to cover fixed costs and contribute to profit. The document also discusses assumptions of CVP analysis and applications such as break-even analysis, calculating profit at different sales levels, and measuring operating leverage.
Income statement Functional Format,Linear cost Function,Method of Analyzing cost,Comparison of variable costing , unit cost computation, Illustration of variable costing , evaluation of results. Managerial Accounting
This document discusses cost-volume-profit (CVP) analysis and how it can be used to analyze the relationship between costs, sales, and profits. It provides formulas to calculate the breakeven point in units and sales dollars. An example is worked through for a company called Bill's Briefcases. The document also discusses how CVP analysis can be used to compare alternative cost structures, determine target costs or prices, and calculate the degree of operating leverage and margin of safety.
This document provides an overview of cost-volume-profit (CVP) analysis, which is a tool used for planning and decision making. It examines an example of a business owner, Emma Frost, considering whether to rent a booth at a college fair to sell study packages. The document defines key CVP terms like contribution margin, break-even point, and how to use CVP analysis to determine the sales volume needed to achieve a target operating income or net income. It also discusses how CVP analysis can be used to evaluate decisions like whether to spend on advertising by analyzing the impact on sales and profits.
Marginal costing involves differentiating between fixed and variable costs to determine the marginal costs and the effect on profit of changes in output volume and type. An operating statement shows sales, marginal costs subtracted to get contribution, and fixed costs subtracted from contribution to get profit. Basic concepts include defining profit, contribution, profit volume ratio, break-even point, and margin of safety in determining production and pricing decisions.
1. Calculate contribution margin per customer as average revenue ($8) minus average variable cost ($3), which is $5.
2. Calculate break-even point in customers as fixed costs ($450,000) divided by contribution margin per customer ($5), which is 90,000 customers.
3. Calculate taxable income as contribution margin ($5 per customer) times number of customers minus fixed costs ($450,000).
4. Calculate income taxes as 30% of taxable income.
5. Calculate net income as taxable income minus income taxes.
The document discusses break-even analysis, which is used to determine the sales volume needed for a business to make a profit. It defines key concepts like fixed costs, variable costs, revenue, and profit. The break-even point is where total costs equal total revenue, resulting in no profit or loss. The document provides the formula for calculating break-even point and gives examples of how it is used. Managerial uses of break-even analysis include determining a selling price for a desired profit, calculating sales needed to reach a target profit, and making production and investment decisions.
This document discusses various methods for accounting for overhead costs in management accounting. It covers budgeting overhead rates, applying overhead to products using a budgeted rate, and accounting for under- or over-applied overhead. It also compares variable costing and absorption costing methods, including calculating income statements and production volume variances under each method. The key difference between the methods is how fixed manufacturing costs are treated in determining cost of goods sold and gross profit.
come and join AFTERSCHOOOL and change the world of millions of people. Raise your voice for truth, honesty, values and work to change the world - use fair means to become an entrepreneur
This document discusses concepts related to cost-volume-profit analysis and break-even analysis. It defines marginal costing, contribution margin, profit-volume ratio, break-even point, and margin of safety. It also includes examples showing how to calculate these metrics using cost and revenue data. The document is intended to help managers understand how costs, sales volume, and price affect profitability.
This document provides an overview of absorption costing and marginal costing. Absorption costing treats all manufacturing costs, including fixed costs, as product costs. Marginal costing treats only variable manufacturing costs as product costs, regarding fixed costs as period costs. Absorption costing results in higher inventory valuations and can result in different profit amounts than marginal costing depending on production and sales levels. The document also discusses breakeven analysis and how it can be used to determine sales volumes needed to reach the breakeven point or a target profit level.
1. The document discusses the key differences between variable costing and full costing. Under variable costing, fixed manufacturing overhead is treated as a period cost rather than a product cost.
2. When production exceeds sales, variable costing expenses all fixed manufacturing overhead in the period rather than including some in inventory. This means income under variable costing will be lower than under full costing when production is greater than sales.
3. Variable costing facilitates contribution margin analysis and managers cannot artificially inflate profits by overproducing to bury fixed costs in inventory. Inventory balances are also always lower under variable costing compared to full costing.
The document discusses various costing methods and contribution margin analysis techniques used for managerial decision making. It provides examples of calculating income statements and contribution margins under absorption costing and variable costing. It also illustrates how contribution margin analysis can be used to evaluate performance by market segment, product line, salesperson, and route for various companies including a fragrance producer and airline.
The document discusses cost-volume-profit (CVP) analysis, which is used to determine how changes in costs and volume affect a company's operating income and net income. It outlines the objectives and assumptions of CVP analysis, as well as its limitations. The document also describes various CVP techniques like contribution margin analysis, profit/volume ratio analysis, and breakeven analysis. It provides examples of how to use these techniques to determine the optimal production method, product mix, make-or-buy decisions, and sales volume required to achieve a target profit. Finally, it discusses components of breakeven analysis and how to calculate and present the breakeven point and margin of safety graphically.
This document provides an overview of cost-volume-profit (CVP) analysis concepts including contribution margin, break-even point, CVP graphs, contribution margin ratio, and how changes in variables like sales price, costs, and volume affect profits. It discusses the equation method and contribution margin method for calculating break-even point in units and dollars. Formulas and examples from a sample company called Racing Bicycle are provided to illustrate key CVP terms and calculations.
This document provides an overview of absorption costing and marginal costing. Absorption costing treats all manufacturing costs, including fixed costs, as product costs. Marginal costing treats only variable manufacturing costs as product costs and regards fixed costs as period costs. The document also discusses the treatment of fixed overheads, valuation of closing stock, and reported profit under each method. It then covers the concepts of break-even analysis including calculation of break-even point, target profit, margin of safety, and the impact of changes in cost and revenue components. The limitations of break-even analysis are also summarized.
This document discusses key concepts in cost-volume-profit analysis using the example of a bicycle company. It explains the contribution format income statement and how it is used to determine the contribution margin, break-even point, margin of safety, and degree of operating leverage. The contribution margin is the amount of sales revenue left after deducting variable expenses and is used to cover fixed expenses and determine profits. The document provides examples of how profits are affected by changes in sales volume, variable costs, fixed costs, and selling price. It emphasizes the importance of understanding cost behavior and how operating leverage impacts the sensitivity of profits to changes in sales.
Semelhante a Analisis Hubungan Biaya, volume, laba (20)
Characteristics of Optimal Input for AcquisitionWulan280944
1. Optimal input for language acquisition must be comprehensible to the learner. Input that is incomprehensible or "noise" will not contribute to acquisition.
2. A key way to make input comprehensible is through simplifying language using techniques like slower speech, clearer articulation, and shorter sentences with familiar vocabulary.
3. Good language teachers are able to make input comprehensible to students regardless of the teacher's own language proficiency through linguistic and non-linguistic methods.
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Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...AntoniaOwensDetwiler
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.
Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdfshruti1menon2
NIM is calculated as the difference between interest income earned and interest expenses paid, divided by interest-earning assets.
Importance: NIM serves as a critical measure of a financial institution's profitability and operational efficiency. It reflects how effectively the institution is utilizing its interest-earning assets to generate income while managing interest costs.
Every business, big or small, deals with outgoing payments. Whether it’s to suppliers for inventory, to employees for salaries, or to vendors for services rendered, keeping track of these expenses is crucial. This is where payment vouchers come in – the unsung heroes of the accounting world.
2. Definition
An analysis that estimates how changes in costs (variable and fixed)
and sales volume affect the company's profits during a certain period.
This analysis is the most adaptive and most widely applicable tool used
by managerial accountants to assist managers in making better
decisions.
CVP analysis can also provide answers to the following problems:
1. the number of units that must be sold to break even
2. the effect of reducing fixed costs at the break-even point.
3. the effect of increasing prices on profits
3. Elements of
cost-volume-
profit analysis
1. Product Price, namely the price set during
a certain period on a constant basis.
2. Volume is the number of products
produced or planned and will be sold
during a certain period.
3. Variable cost per unit is the amount of
product costs that are charged directly to
each unit of goods produced.
4. Total fixed costs are all periodic costs
over a certain period.
5. The product mix sold is the relative
proportion of products that the company
will sell.
4. Cost-Volume-
Profit
Relationship
The amount of costs incurred by the company (variable and
fixed) when calculated by the sales value of the product
obtained will directly affect the amount of profit that the
company earns during a certain period.
The volume of products produced by the company will have a
direct relationship with the amount of costs incurred by the
company during a certain period.
Operating profit is greatly affected by how many units a
company sells during a certain period.
Operating Profit ≠ Sales Revenue
5. Contribution Margins
Represents the difference between sales and variable expenses. Or
it can be interpreted as the remaining income after variable costs
are covered. Which is then to cover fixed costs and provide a profit
per unit Contribution
Margin Formula
Operating Profit Formula
Contribution Margin =
Sales Revenue – Variable Expenses
Operating Profit = Contribution Margin –
Fixed Costs
Operating Profit = Sales Revenue - Variable
Costs - Fixed Costs
6. Illustration of Contribution Margin
Whittier Company plans to sell 1,000 lawn mowers at $400 each next
year.
Product costs consist of:
Calculate and prepare a contribution margin profit
and loss statement for Whittier Company in the next
year!
Pendapatan Penjualan ($400x1.000) 400,000
$
Total Beban Variabel ($325x1.000) 325,000
$
Total Margin Kontribusi 75,000
$
Total Beban Tetap 45,000
$
Laba Operasi 30,000
$
JAWAB:
Bahan Langsung Per Unit 180
$
Tenaga Kerja Langsung Per Unit 100
$
Overhead Pabrik Variabel Per Unit 25
$
Beban Penjualan Variabel 20
$
Total Beban Variabel Per Unit 325
$
Total Overhead Pabrik Tetap 15,000
$
Total Penjualan Tetap 30,000
$
Total Beban Tetap 45,000
$
7. Break Event Point
1. Total Sales Opinion = Total Cost (Variable and Fixed)
2. Operating Profit = 0
BREAK−EVEN POINT
IN UNITS
BREAK-EVEN IN DOLLARS
OR SALES VALUE
It is the point where the total revenue equals the total cost, which is a situation where the
company does not suffer losses but also makes no profit at all.
In other words BEP occurs when:.
The purpose of finding a break-even point is to show a target of minimum sales volume that must be
achieved by the company, in order to make a profit
TOTAL BIAYA TETAP
HARGA PER UNIT – BIAYA VARIABEL PER UNIT
TOTAL BIAYA TETAP
RASIO MARGIN KONTRIBUSI
8. BEP illustration
The mowers for the Whittier Company are selling for $400 per unit, and the
variable costs are $325 per unit. While the total fixed cost is $ 45,000.
Calculate the number of lawn mowers that must be sold in order to break
even!
JAWAB:
BEP =
TOTAL BIAYA TETAP
HARGA PER UNIT – BIAYA VARIABEL PER UNIT
=
$45.000
$400 − $325
= 600 Unit
Pendapatan Penjualan ($400x600) 240,000
$
Total Beban Variabel ($325x600) 195,000
$
Total Margin Kontribusi 45,000
$
Total Beban Tetap 45,000
$
Laba Operasi -
$
9. Untung
Impas
Rugi
Pendapatan Penjualan ($400x600) 240,000
$
Total Beban Variabel ($325x600) 195,000
$
Total Margin Kontribusi 45,000
$
Total Beban Tetap 45,000
$
Laba Operasi -
$
Pendapatan Penjualan ($400x1.000) 400,000
$
Total Beban Variabel ($325x1.000) 325,000
$
Total Margin Kontribusi 75,000
$
Total Beban Tetap 45,000
$
Laba Operasi 30,000
$
Pendapatan Penjualan ($400x400) 160,000
$
Total Beban Variabel ($325x400) 130,000
$
Total Margin Kontribusi 30,000
$
Total Beban Tetap 45,000
$
Laba Operasi (15,000)
$
10. Grafik BEP
PENJUALAN
JUMLAH UNIT
Daerah biaya tetap
Daerah biaya variabel
Garis biaya total
Garis penghasilan total
$ 45.000
$ 240.000
0 600 1.000
$ 400.000
Titik impas
Daerah rugi
Daerah
laba
400
$ 15.000
Batas Garis biaya tetap
11. "CONTRIBUTION MARGIN RATIO"
ILLUSTRATION OF CONTRIBUTION MARGIN RATIO
The percentage of sales in currency values remaining after variable costs have been met. It can
also be said to be the proportion of each sale in dollars available to cover fixed costs and provide
a profit.
TOTAL MARGIN KONTRIBUSI
PENDAPATAN PENJUALAN
TOTAL MARGIN KONTRIBUSI PER UNIT
HARGA PER UNIT
After knowing the amount of volume that can provide a positive operating profit at the Whittier
Company. It is found that his Total Marginal Contribution is $325,000 and he earns a total of
$400,000 for the 1,000 units sold. Calculate the contribution margin ratio from the data!
JAWAB:
TOTAL MARGIN KONTRIBUSI
PENDAPATAN PENJUALAN
=
$325.000
$400.000
= 0,8125 = 81,25%
Contribution Margin Ratio and Variable Cost Ratio always equal 100%
CONTRIBUTION MARGIN RATIO FORMULA
12. "REACH PROFIT TARGETS"
"ILLUSTRATION OF REACHING PROFIT TARGETS"
Whittier Company sells lawn mowers at $400 per unit. The
variable cost per unit is $325 and the total fixed cost is $45,000
Calculate the number of units that the Whittier Company must
sell to earn an operating profit of $37,500!
ANSWER:
JUMLAH UNIT =
$45.000 + $37.500
$400− $325
= 1.100 Unit
"IN UNITS"
CVP analysis can also be used to provide a way to determine how
many units must be sold or how many sales must be obtained to obtain
a certain profit target.
JUMLAH UNIT =
TOTAL BIAYA TETAP + TARGET LABA
HARGA PER UNIT − BIAYA VARIABEL PER UNIT
13. "ILLUSTRATION OF REACHING PROFIT TARGETS"
Whittier Company sells lawn mowers at $400 per unit. The variable cost per unit is
$325 and the total fixed cost is $45,000
Calculate the sales revenue that the Whittier Company would have to sell to earn an
operating profit of $37,500!
JAWAB:
PENJUALAN =
$45.000 + $37.500
0,1875
= $440.000
"IN TOTAL SALES REVENUE"
PENDAPATAN PENJUALAN =
TOTAL BIAYA TETAP + TARGET LABA
RASIO MARGIN KONTRIBUSI
14. More Than One
Product Analysis
Analyze separately for each
product line
Changing more than one product
problem into a single product
problem.
Break Even Point In
Units
15. Mesin
pemotong
rumput manual
Mesin pemotong
rumput yng
dioperasikan
dengan dikendarai
Total
Penjualan $480.000 $640.000 $1.120.000
Total biaya variable 390.000 480.000 870.000
Margin kontribusi $90.000 $160.000 $250.000
Biaya tetap langsung 30.000 40.000 70.000
Margin produk $60.000 $120.000 $180.000
Biaya tetap bersama 26.250
Laba operasi $153.750
PT. Bunga has decided to offer two models of
lawn mowers: a manual lawn mower retailing
for $400 and a horse-operated mower selling
for $800. The marketing department believes
that 1,200 manual lawn mowers and 800
horse-operated lawn mowers will be sold in the
next year. On the side is a projected profit and
loss statement based on sales forecasting.
EXAMPLE
16. "Separate ANALYSIS OF EACH PRODUCT LINE"
Titik impas pe unit =
𝒃𝒊𝒂𝒚𝒂 𝒕𝒆𝒕𝒂𝒑
𝒉𝒂𝒓𝒈𝒂 −𝒃𝒊𝒂𝒚𝒂 𝒗𝒂𝒓𝒊𝒂𝒃𝒆𝒍 𝒑𝒆𝒓 𝒖𝒏𝒊𝒕
• Mesin manual =
$30.000
$75 ($400 −$325)
= 400 unit
• Mesin dikendarai =
$40.000
$200 ($800 −$600)
= 200 unit
Therefore, 400 manual lawn mowers and 200 horse-operated lawn mowers
must be sold to obtain a break-even product margin.
17. Changing more than one product problem into a single
product problem
Determine Sales Mix
Example: PT. Bunga plans to sell 1,200 units of manual lawn
mowers and 800 units of driven lawn mowers, so her sales mix in
units is 1,200:800. Usually, the sales mix is simplified down to the
smallest number. So we get a sales mix of 3:2.
Sales mix and cost-volume-profit analysis
PT. Bunga can decide to sell only one type of product, namely a
package containing three units of manual lawn mowers and two
units of motorized lawn mowers, so that the problem of selling
more than one type of product turns into a problem for one type of
product.
18. Changing more than one product problem into a single
product problem.
Produk harga Biaya variable
per unit
Margin
kontribusi
per unit
Bauran
penjualan
Margin
kontribusi
per paket
Mesin manual $400 $325 $75 3 $225
Mesin yang
dikendarai
$800 $600 $200 2 $400
Total paket $625
Titik impas paket =
𝒕𝒐𝒕𝒂𝒍 𝒃𝒊𝒂𝒚𝒂 𝒕𝒆𝒕𝒂𝒑
𝒎𝒂𝒓𝒈𝒊𝒏 𝒌𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒔𝒊 𝒑𝒆𝒓 𝒑𝒂𝒌𝒆𝒕
=
$𝟗𝟔.𝟐𝟓𝟎
$𝟔𝟐𝟓
= 154 paket
• Titik impas per unit untuk mesin manual
= 154 x 3 = 462
• Titik impas per unit untuk mesin dikendarai
= 154 x 2 = 308
Mesin pemotong
rumput manual
Mesin
pemotong
rumput yng
dioperasikan
dengan
dikendarai
Total
Penjualan $184.800 $246.400 $431.200
Total biaya variable 150.150 184.800 334.950
Margin
kontribusi
$34.650 $160.000 $96.250
Total biaya tetap $96.250
Laba operasi $0
Laporan laba rugi-solusi titik impas
19. Breakeven point in sales in dollars
For companies that have more than one product
The sales breakeven point in dollars implicitly uses an assumed sales mix, but avoids the
requirement to establish a per-package contribution margin. No information is required
regarding the data of each product. Calculation effort is almost the same as that used in the
single-product situation, the answer to the CVP question using sales dollars is still expressed in
one simple measure. However, the sales revenue approach completely sacrifices information
relating to the performance of each product.
Titik impas dalam penjualan =
𝒕𝒐𝒕𝒂𝒍 𝒃𝒊𝒂𝒚𝒂 𝒕𝒆𝒕𝒂𝒑
𝒓𝒂𝒔𝒊𝒐 𝒎𝒂𝒓𝒈𝒊𝒏 𝒌𝒐𝒏𝒕𝒓𝒊𝒃𝒖𝒔𝒊
Rasio margin kontribusi =
$𝟐𝟓𝟎.𝟎𝟎𝟎
$𝟏.𝟏𝟐𝟎.𝟎𝟎𝟎
= 0,2232
Titik impas dalam penjualan =
$𝟗𝟔.𝟐𝟓𝟎
𝟎,𝟐𝟐𝟑𝟐
= $𝟒𝟑𝟏. 𝟐𝟐𝟖
20. Cost-volume-profit analysis and risk and
uncertainty
Risk and uncertainty are part of making business
decisions and must be faced. Formally, risk differs
from uncertainty, where risk is the probability
distribution of known variables, while uncertainty
does not know the probability distribution. However,
for the purposes of CVP analysis, the terms risk and
uncertainty are used interchangeably.
21. Cost-volume-profit analysis and risk and
uncertainty
How do managers deal with risk and uncertainty? There are several
types of methods.
The first, of course, is that management must be aware of the
uncertain nature of future prices, costs, and quantities.
Next, managers move from considering the break-even point to
what is called the "break-even band". In other words, based on the
uncertain nature of the data.
Next the manager can do a sensitivity analysis or what-if analysis.
22. Concept of Margin of Safety
and Operating Leverage
Margin of safety adalah jumlah unit yang terjual atau pendapatan yang di peroleh di atas volume titik impas.
Margin of safety = penjualan - penjualan titik impas
Contoh :
Jika volume titik impas perusahaan adalah 200 saat ini dan menjual 500 unit maka margin safety adalah 300
unit:
Penjualan - Jumlah Unit Titik Impas = 500 - 200
Margin of safety dalam pendapatan penjualan. Jika volume titik impas adalah $200.000 dan pendapatan
saat ini adalah $500.000 maka margin of safety sebesar $300.000.
Pendapatan - pendapatan titik impas =$500.000-$200.000
Sales revenue margin of safety as a percentage of total sales in dollars which some managers call the
margin of safety ratio. In this example the margin of safety ratio is 60 percent:
Margin of Safety
Pendapatan
=
$300.000
$500.000
23. Konsep Margin of Safety dan Operating
Leverage
Operating leverage is the use of fixed costs to increase the rate of change in higher profits
when sales activity changes. The degree of operating leverage (DOL) can be measured for
existing sales by using the contribution margin ratio to operating profit.
DOL =
total margin kontribusi
laba operasi
Example:
PT. Bunga plans to sell 1,000 lawn mowers at a selling price of $400 each next year. PT.
Interest has a variable cost per unit of $325 and a total fixed cost of $45,000. Operating
profit at that level of sales is $30,000.
=
($400−$325)(1000 𝑢𝑛𝑖𝑡)
$30.000
= 2,5
24. Sensitivity and Cost-Volume-
Profit Analysis
Sensitivity analysis is a "what-if" technique that
examines the effect of changes in underlying
assumptions on answers. It's easy enough to plug
in data on prices, variable costs, fixed costs, and
the sales mix and create an equation to calculate
the break-even point and expected profit.
Furthermore, the data can be varied as desired to
find out how changes affect the expected profit.