Moule 6

Breal even analytis

Break een Fied co!
Volime Cnit)
Contbtio
3reck Fixed Cot
sades (in ee) Profil vodume oy K

Conbihtion . Fined Cost + profit

Contibtion - vavahle Cott
Ph Contihtin
aales

Brofi
Pv rato

Fiedi Cat t aequdp

P/r Ratio
Eied cosl
Brede een nent
Plv Ratio
 Module -6 8,10, |,17 - nyortend

Marginal Caiting Cund nmanagel

deins
fator Con liitng fotos
Aj lkey-
Maagnad CoLl
coll tatemeu

XXX
aleles
XXX
C) Variehlei
XX X
Contibtn
-) Fied Cast XX X

XXX
Prali!

Conbution : le x Ph
Conbibution
ads -
Vauete Col z
.Contbtin - Fisudcot
Proyi! Changen fproll
Chang n sals
Ply ratio
Cov) limiling fautod
key -fator
2. key fator '
 Partiilan Procle! Pro cuetion

ble tue
- Paricable cosd
3
2
tabow
- Variahle 4
Qenead

materilt |4

87
Conthtion
Pernid

Contihtion 87 s 24
: 35
Perhan

3.
Partiua Prodeel Radtion

dle prie 55

-Variable

- Matel

Labow
40 59

Contition 25 O.60
40,
 lcost wolune
al prof! analyft
P ratio change X1oo

change sale

Break euen Fixed eyrte!

Ph otio

Ficed Contitor -profil

yense
eles - Pv Rtio
Contbtion
cosl
Requiud profJ +Eiad
leqund Ales P/v Ratio

Prafit uhen bale'

Contibtion lales x P Qotio
Praft Contibtion -Fieacl eost
Cot uolume rafit anysis
68
aJ Plv Yotio

Chang n prafid X/O0

Chang
Clenge 4,00,00 - 2,00,o0 s 2,00,o0
l0,00o,000
Change in sale s 39 oo,Ooo- 20,00 D0O
2, o0, ooo

P yatio 20'/.
 Reaaed . Oegued prof! Fud
Plv Qato

Contubdion ' zsales xpv vatio

20
Can deles pevod o.I s 20,00,000

Contubtion s 4,00,ooo

Fied eyenss Contibtion -pro)i!

4o0,oDO - 2,00,o0
F.E S2,o0, ooo

5, 00, oo +2,60,00

20

b) clales 35,00,0oo
69. aJ P Ratio

Ph Rats Chang s pro XIO0

Chang
Change in I,o00+ 4oo Goo
Po<it

Change n 20,000 -|o,o ob 0,ooo

Goo
X)o0
Jo, ooo

PA vatio 6'
6J Fied Cost

Fiud
Cotition -Profit

Conttion dale x Ph vatio

Sele I Period 2o,000 X 6

Conbibtion s 1200

s 1200 - /00o

Fixed erenses s 200

CJ Byea een
Fied eyen
BEP Py vatio

200

BEP s 3,333

Profil uhen 4ales wu Fied

Qequed dalu Mt
Requed sales S
Ph Rato

30,oo0 t200
 ahort adur prabln

1. Magncd Col

Marginad Priu Cost t tat varicbles

Cost Dueveacs

s Tatl cost - Finad cot

Prim cout )o,o00+ 12,00o + 13,oo

35000

Voiabls
Quurhec
: 35,0c +8000

margnad : 43,o
Cost

Conbihution'
Conttion :deles - Veruatble Cod
s Go,000 - 60,0oo
Conbibtion. 30,c00
3. Contdton
prafit
Conbihution
wtian dolu vcoueble cost
2,50, Doo
Conaibution s 1,50, ooo
 Boli! r Conibtion -Fixecd Cat
:,50, oo0- 5o,00

Prol!

P/ Retio Contition XIoo

dales
1,0000o XIO0
4,00, 0o

Ph vatio s25 X

P/v Qatio

Pv Ratio Change n profi

Chang n sae
1,8 o,o - 1, oD,o
ChangPrafi! s t00,DO0 tI80,Do0 =3,80,oo0

(o,,oo0
Change in -6,o0,co 4, 00, o00

80, oo0
Xio0
4, o0, oo0

Ph Yatio : 20/.

9. Fad cot'
bales
Vartl cod - 7,0o,

Cotibtion
Fized cast
3,oo, ooo
4,00, oo
, oo,oo9
 Vasiable
scles 5o,00
35,o00
VcuablLe cot
Fied Col
5,000
Profit

Mangin of

:13,00,Ooo - lo,40,o00
Mongun s, 2600O

34.

Brek euen Fied Cot

Pait
bh ratio

to,doo
Plr ratio
4,000
Plv vatio /o,00o

s0.4

plv Yatio
Broft Fiixud Coty t Pra
Plvretio
Prod
20, o0
 .40 ; 4o00 t
20000

s 4000+X

s Booo -400o
Praft 4000

cos! valum prat anoyis

30.
aj Brea euen

B.E.P Fiucl cot

Plv ratio

Ph vatio < Conthbtion X100 27.5

Saly

6,o0,ooo
2,25,ooo
-

Cot 3,75, ooo

|2, 25, 00 6,o, o00
Contihution
Ficd cot ,80, o0o Plv vato 37, 5.
Pra ÁS,o00

I,80, ooo
37.5
lo0

37.5
I, 80,ooo x

Pr vatio s 4 ,30,000

B.E.P s 4,80, ooo

 Mangin

Ces -BE.P
6,o0, ooo -4,Po, ooo

Ca
prafit of Re. I,2o,o00

Seles
Plv vatio
1,80, o00+ I,20, oo0
37.5

31.Profit volme ratio

P Yatio Contibution

s 0,oo0 - 20,00
Cot
s G0, o0o

Conbittion :selep. Veiehe ca!

l,00,0o0 - 60, Doo

4o, oo0
X(b0
, 60, oo
P/r ratio : 40
 bJ Break - euen dedes
Fced Col
B.E.P
P vatio
20, ooo
40/.

B.E.P 50,0oo

M.o.s

M.o. 5o,000
32
AJ Plv latos
Ply rotio Contibton
sale

Cotihhtion |,o0,000 -6,00,o o

34,00, o00

4,09, oo

Plv yatio 40/. (0)o,4

b B. E.P
BE.P Fired cost
Plv yatio
3,o0,ooo
407.
B.EF
: 7,59, ooe
 Prafit
sales
Plv ytio
3,Do,00o +12,0o, 000
40).
Conbibtion : bales - Variebl Co
s l0,00,0o0 -6,00, oo0
s 4,00, Oo0

Ply atio Fiud col tproi 3,00, ooo tp

O4
4e x 12,00, o00 s 3,00, o tp
480oo 3,0,oo0tP
s 4,0, oDO-7,0o0
Fixeel Cot + Qegred
deles
P vatio
3,00, oo +2,o0,o00
407.

. l2,50,o00
 Manginod Cost
70. Pr ratio

Pl ratio change dnin profi! XIoo

chang.
change profit 90 oo0 -80,000 s10,000

l,20,000 - (,00, o00 - 20,o00

10, Ooo
XI00
20,000

Pl yatio 5o7.

b BEP
Fied Cot
B. E.P
Plr ratio

507.

B.E.P s 6,ooO
 J Fid col

Fied eenses Conbibution - a

Contition Qlele xp retin
1997
sale I Perod I,00,oo0 X50

Contibation : 50,00o
s 50,000 - 80,00o

Fied cosl s30,000

year 1993

Mangen BE. P
: Sade

: |20, o0o - 60,00 o

60,o00

72 aJ P/r Yatio
change profit
Plr vatio dele
chaug
20,000 5,000
CI.P s 25,OU0-
00o
7,70,o00- 1,50, 000 : 20,
C.I.5 :

Pr Yatio 25 /
bl B.EP
BE.P Fixed. Casl
B Ph ratio

Plv ratio s Fie d Col tProt

dales
F + 20,000
I, 5o,oo0
3,75 00
25 *t,so, oo0 s Ft0,00

3 3,750o- 20,0oo

Fiued Cat s l,Soo

25.
B.E. P i
7,0o,oo

Fired Col + @eid Profit

Mele
Ply Yotio
I,750o + 49, o0o

25Y.
Qeyured
Profil s 2,3ß,obo

Profi for seley Ra. 2,50,00o

Conbibtiondeles x Pr ratio
sl,50, oo0X 257.

s37500
Pv vatio Fired cot t pvo!

I7500 +P
Plv
2,50,o0

1,7s00 +P
2,50,0oo

2, Eooco >y 25-" M,500 +P

621500 - I1.500.= aapt

Brof! S s 4500o

proi!
Mongin f P/r ratio
oesB.EP
50,000

257.

Mn gin ef s 2,00, ooo

ataity.