微观经济学cost-volume-profitrelationships(编辑修改稿)

微观经济学cost-volume-profitrelationships(编辑修改稿)内容摘要：

it Sales (1600 CD/DVD players) $800 000 $500 Variable costs 480 000 300 Contribution margin 320 000 $200 Fixed costs 200 000 Profit $120 000 VIRGO VIDEO LTD Contribution Margin Statement For the month ended 30 June 2020 Contribution margin statement continued Contribution margin per unit • Formula is • Example For Virgo Video Ltd • CM per unit = $500 – $300 = $200 • Virgo will have $200 per unit sold to cover FC and contribute to profit PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 21 Unit selling price Unit variable costs Contribution margin per unit – = Contribution margin statement continued • Contribution margin statement with zero profit PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 22 Total Per unit Sales (1000 CD/DVD players) $500 000 $500 Variable costs 300 000 300 Contribution margin 200 000 $200 Fixed costs 200 000 Profit $ 0 VIRGO VIDEO LTD Contribution Margin Statement For the month ended 30 June 2020 Contribution margin statement continued Contribution margin ratio • Formula is • Example For Virgo Video Ltd • CM ratio = $200 – $500 = 40% • Virgo has $ of each sales dollar available to apply to FC and contribute to profit PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 23 Contribution margin per unit Unit selling price Contribution margin ratio 247。 = Contribution margin statement continued • Contribution margin ratio is helpful in determining the effect of changes in sales on profit • Example – If sales increase $100 000, increase in profit = 40% x $100 000 = $40 000 PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 24 Contribution margin statement continued • Comparative contribution margin statements PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 25 No change With change Total Per unit Total Per unit Sales (1000 CD/DVD players) $500 000 $500 $600 000 $500 Variable costs 300 000 300 360 000 300 Contribution margin 200 000 $200 240 000 $200 Fixed costs 200 000 200 000 Profit $ 0 $ 40 000 VIRGO VIDEO LTD Contribution Margin Statements For the month ended 30 June 2020 Breakeven analysis • Breakeven analysis is the process of finding the breakeven point • The breakeven point is the level at which total revenues equal total costs • Can be expressed in terms of sales dollars or sales units • Can be determined by: – Mathematical equation – Contribution margin – Costvolumeprofit graph PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 26 LO6 Breakeven analysis continued 1. Mathematical equation • Basic CVP equation • The breakeven point in units can be calculated directly from the mathematical equation by using unit selling prices and unit variable costs PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 27 Sales Fixed costs Net profit + = Variable costs + Breakeven analysis contin。