Manangent Accounting Formula's : Cost Volume Profit Analysis 1 Flashcards
1
Q
Contribution per unit ?
A
Sales price - variable cost per unit
2
Q
Contribution to sales ratio(CS) ?
A
Contribution per uni / selling price per unit
3
Q
Break even point (BEP) in units ?
A
Fixed costs / contribution per unit
4
Q
BEP in £ sales revenue ?
A
( fixed costs / contribution per unit ) x selling price
Or fixed costs