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مانجريال جزء دكتورة ايمان
مانجريال جزء دكتورة ايمان
ن
قواني اإلدارية جزء د .ايمان
Contribution Margin
𝑡𝑠𝑜𝐶 𝑒𝑙𝑏𝑎𝑖𝑟𝑎𝑉 𝑙𝑎𝑡𝑜𝑇 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 = 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠 −
𝑡𝑠𝑜𝐶 𝑒𝑙𝑏𝑎𝑖𝑟𝑎𝑉 𝑡𝑖𝑛𝑈 𝑈𝑛𝑖𝑡 𝐶𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑀𝑎𝑟𝑔𝑖𝑛 = 𝑠𝑒𝑙𝑙𝑖𝑛𝑔 𝑝𝑟𝑖𝑐𝑒 −
𝑀𝐶
= 𝑀𝐶𝑈
𝑑𝑙𝑜𝑠 𝑡𝑖𝑛𝑢 𝑓𝑜 𝑟𝑒𝑏𝑚𝑢𝑛
𝑀𝐶
= 𝐶𝑀%
𝑠𝑒𝑢𝑛𝑒𝑣𝑒𝑅
𝑀𝐶𝑈
= 𝐶𝑀%
𝑃 𝑆.
𝑇𝐹𝐶
𝐵𝑟𝑒𝑎𝑘 𝐸𝑣𝑒𝑛 𝑖𝑛 𝑑𝑜𝑙𝑙𝑒𝑟 =
𝐶𝑀%
Target profit
Target profit = Sales revenues – Variable cost -Fixed cost
Required sales in units # =
𝑇𝐹𝐶 + 𝑇𝑎𝑟𝑔𝑒𝑡 𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑖𝑛𝑐𝑜𝑚𝑒
𝑈𝐶𝑀
𝑇𝐹𝐶+𝑇𝑎𝑟𝑔𝑒𝑡 𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑖𝑛𝑐𝑜𝑚𝑒
Required sales in Doller $ =
𝐶𝑀%
To reach the (WACM) and the BE for each product, we could perform the following steps (e.g., product A and B):
1- Calculate the ratio of every product in the sales mix and their CM individually.
4- Compute the BE point in units for the whole production (total BE).
The total assets at the beginning + The total assets at the ending
𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑡𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡 =
2
)𝑒𝑡𝑎𝑟 𝑥𝑎𝑇 𝐴𝑓𝑡𝑒𝑟 𝑇𝑎𝑥 𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑖𝑛𝑐𝑜𝑚 = 𝑜𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝑖𝑛𝑐𝑜𝑚 (𝐸𝐵𝐼𝑇) × (1 −
إنكيتبقيماشيبتدديولويبينكيوبيينفسكي"ربنايهيدبرها،يربناي
هييرسها،يربنايهيحلها،يهتعدييبلطفه،يوإنتيموقنيبدهيفعال،ي
أعتقديدييمنيأجمليمشاعرياإلطمئنانيالليممكنيتيحسهايفي
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