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Strama
Strama
(VARIABLE COST)
CONTRIBUTION MARGIN
(FIXED COST)
PROFIT BEFORE TAX
BREAK EVEN
TOTAL COST = TOTAL SALES
ALL COSTS ARE COVERED NOT JUST VARIABLE COST
PROFIT = ZERO
SALES
(VARIABLE COST)
(FIXED COST)
PROFIT BEFORE TAX
*SA BAWAT ISANG UNIT NA DAGDAG ABOVE YOUR BREAKEVEN POINT, MADADAGDAGAN RIN
YUNG PROFIT MO BY THE CONTRIBUTION MARGIN PER UNIT KASI NACOVER NA NUNG
CONTRIBUTION MARGIN YUNG FIXED COST NA KAILANGANG BAYARAN
*CONTRIBUTION MARGIN YUNG KAILANGAN PARA MACOVER YUNG FIXED COST
MARGIN OF SAFETY
- YUNG PLANNED NATIN NA LAYO NG LEVEL OF SALES SA BREAKEVEN
- MEASURES KUNG GAANO PA TAYO KALAYO FROM THE DANGER ZONE OR THE LOSS
AREA
- MEASURES RISK (DAPAT MATAAS PARA DI KA MAGKALOSS IN CASE MAY GUSTO KANG
GAWING VENTURE SA BUSINESS MO NA MEDYO RISKY