Cvp Analysis Flashcards
Contribution
Sales - variable costs
Net profit
Contribution - fixed costs
Contribution to sales ratio
Contribution / sales x 100
Contribution per unit
(Contribution/units)
(Sales - variable costs) / units
Contribution per unit
(Contribution/units)
(Sales - variable costs) / units
Break even sales revenue
Fixed costs / contribution to sales ratio
Break even sales units
Fixed cost / contribution per unit
Break even / sales price
Margin of safety units
(Actual sales - break even sales) / actual sales x 100
Sales units to get target profit
Fixed cost + target profit / contribution per unit
Sakes revenue to get target profit
Fixed costs + target profit / contribution to sales revenue
Sales units to get target profit after tax
(Fixed costs + (target profit/ 1-tax rate%) ) / contribution per unit
Sales units to get target profit after tax
(Fixed costs + (target profit/ 1-tax rate%) ) / contribution per unit
