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ANALYSIS OF ASUS’S
PDA PHONE SEGMENT
Prepared by:
TAUHID MUNTAKIM
ID# 042-18-440
MOHAMMAD KHAIRUL HASAN
ID # 042-18-440
JAKIR HOSSAIN
ID # 042-18-485
What is CVP?
Fixed expenses
Contribution margin ratio
Target net profit and an incremental
approach:
= Fixed Cost
Total C.M.
= $500000
$ 557
= $ 898 set
$898 * $3 = $1794 No. of PDA
at break-even point
Sales (3000 PDA & 2,300 PDA without camera) $ 19, 57,000
Less: variable cost ($260 per PDA Phone & $ 9, 16,000
$ 120 per PDA Phone without camera)