CVP Flashcards by r 💣 | Brainscape

Q

BEP

A

TFC / CMU

or ($)
TFC / CM ratio OR BEP (units) x sp

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

Sales to achieve target net profit

A

TFC + Target NPBT / CMU

NPBT = NPAT / (1- tax rate%)

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

margin of safety

A

budgeted - breakeven sales

How well did you know this?

1

Not at all

2

3

4

5

Perfectly

Q

operating leverage factor

A

CM / net income

How well did you know this?

1

Not at all

2

3

4

5

Perfectly