Chapter 8

CVP


(Cost-Volume-Profit
Analysis, C-V-P Analysis)


(Breakeven Point)

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11

12


$30,000
$50,000 (40,000 @ $1.25)
$30,000 (40,000 @ $0.75)
$10,000

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()

1.

2.

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15

()
()

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8-1

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8-2

()

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8-3

()

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1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

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1.

2.

1.

2.

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1.

2.

1.
2.
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CVP

A $2,000
$200 $120
2540 $1,200
$40020% 48A

$240A
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CVP ()

A $200
$18060
$120 $110A

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()

25


(Contribution Margin
Ratio)P/V
Ratio

26


(P/V
Chart)

1.

2.
3.

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8-4

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(Ratio of Margin of Safety)

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 ()
A $100,000
$40,000 $36,000

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 ()

Ms
1.
2.
3.

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(Sensitivity Analysis)

32

()
()

33


(Sale Mix)

$50,000

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1. $200,000X 50%Y
50% $30,000

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2. X 60% Y
40% $38,000

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3. X 40% Y
60%

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$150,000

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(Operating Leverage)

8-5

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(Degree of Operating Leverage)

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 ()

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 ()
AB40% A
40% B40%

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