.

NOVEMBER 26, 2016

 -:

-:

-:

-:
4

-:
-1
-2

-:
-
-:

 -:
5


6

-: 3102
Break Event Point
Revenue=90000
TVC= 66666
TFC=40000
C.M Ratio= (Sales-=TVC) Sales
= (90000-60000) 90000
= 33.3 %
BEP=TFCC.M Ratio
=4000033.3 %
= 120120
1261.2612 BEP
120120 ..........................
(06126 ..........)66.6%
46666..........................
..........................

Assume The Estimated Sales is 150000

The Margin Safety=Est. Sales-BEF
=150000-120120
=28006

Margin Safety Ratio =Margin Safety Est. Sales

=29880150000
=19.92%

2612 6666 %25
4566

Add or drop product :

( ( A
( ) B
2614

TOTAL

126666

86666

46666

SALES

66666

46666

26666

TVC

66666

56666

26666

CM

65666

45666

26666

TFC

()0111

0111

()01111

INCOME

DECISION

ANALYSIS

)REMAIN(R

)DROP(D

R90000

126666

46666

SALES

D26666

66666

46666

TVC

D30000

65666

45666

TFC

(R)46666

-:
-1

-2

%15

-2

-4

%5

MAKE OR BUY For Product B

2616
DECISIO

(MAKE(6

ANALYS

MAKE

BUY

B26

26

DMC

B2

DLC

B4

VM.O.H

ZERO

FM.O.H

M33

ZERO

22

PRICE