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|FTNANCIAL MANAG EMENT

SYABUS

LT-1 WIT-2 UNIT-3 UNIT-4 UNIT-5

Budetigsio
nalydis
Secision -E`IT
Mauegeue
(9 fnitrto

Dasiqnig
grtees
Ee
EBTCont/E8T c) (20) Xx)ao) l50
Xxx Dvideu
date atl Selt)
inencien
one
yean XXX
XX)
|XX x
haterb
LEVERAGE
ANALYSIS yluoyea X
X
,Bonol
LEVERAGt
COMBINE giueu(Lau,
50/.
ien(
ixed
Aut)
LEVERAGt150 E
LEVERAG EBIT E6T|
PET
LE gnterest
FINANCING
VERAGE CONTRIBUTION
PBTT Perceutage
PARTICULARS
vc)
lot
Vaiale EBIT/
Relamwit fxed
Coor /PAT
EAT
LEVERAE
OPERATING
8ales
Ta
t)
PAT| ERTI50
ESh
50

BPS- 20 E)> Dividead


2

No bhoe
(odEAT|PAT 15D
|XXx (50)

’ixed Ceat t EBIT TAX HERE


)heylyea
wtnt) give) foRMAT fOR EXAM XYZ td
Kaleo jopoD Tax:307.
(VAialle 8at) (3000) FC 2000
CENTRIBUT1O N(A)080
tBIT(B)
S2ovalulate aifen
(1o00)
ptoveage
nanoal
600D loveage
||5
forhulors X y7 td.
Bales &0000 Aales
VC yo.
(I2600)T
(OJRIBUTION(A 1260O
(loooo) Snt =lo00
EBIT(8) 8000 yind Dilerad tye
tuot (Jooo) (ooo) Lwiog?

Beot
chang.
EBIT= 8oegloo
6 9.96
360

DEL yBosr ?
14
2éK

Botona
lewage (D0L) , BEL, bCL follauty
h'mc
)5060
ixed ot ( 14,000
Varills (eot per wit ( D20 1"60 0.02
Srterast n borreed 4co0 8,00
5.00
PantielasomA
36,000
(200)(,STD) (oou)
24,000 5a,5U08,Joo
(oN TRI6UTID N(A) (1400) 15oo)
38500 650D
(4o)| (8ooa) -)
13, 60D050D 650D
13431:23
DEL (8) 130 1-26
| 92 9.23

CONCePT
haleo xxX VC
salo
Cone 30 (ontyloD
x - 30xl rBol.

307
dales

Vanialle ot 133 o
Baleo
(l63) toot 8aly
32ANS
10Ate intenest w%at aO the DoL, DEL,DCL?
dax /EBIT) 9lo meb a isi n
nteeks and
Sals puld e Necattet ma hage basis?EBIT dalt
Raitelan oo000 1333333
G,oooeo 133333
4, o0,00
CONTRIB)ON (A) 3oto,s6
|(oroc|(2ogoo)
tBT (8) (500)
Don31150,0
feT(C)
3
0L(AJ6 )
PFL (B|C) h33
CL (A|)

|6b =30 4, oo000Xlo Seles


4 0,00D x
30
Salo
z 1333333
How muchk ais ndal ’ by 333333
%basis 333333Xl60 33-337.
The pont at wohich heve B m
loas gain , (Sales TC )
BEP Azed cost
Contribuhon per uit Cont 1, or PVR
EgSaleo -\o00
Cnt, 307.
BE Sales = 960 VC 6penenit
BES - looo per urnit
FC ?
Contibution Sales - Vc
|o - 6:Ypuunit
BES C
Cot pu wnit

qlsotn-6:4 X comboin hao


eoti'mate d hat
for a
unib ik ne iteu is botd for El4 per coit 9the
Coot acs unhing depavt ment has corntly identi
- fed variabls losr d z9 peu unit lalcutate he
2500 unißpeatng tevesaje. for Nales valeume
amd 3000 uois hat do you
BEP =Qm unllt
VC=9 pot untt Contribunom:
Pu unt SP-vC 14-96p
Partiiutos
8alo Unit 2600 unit 3o0
Vamabls cod 35,000
42,60
(otnbutin
(-) had cot 95U (2,ow)
eB1T
oL (lo,crs)
Caunbuthcn
FBIT

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