PPT-Cost-Volume-Profit Relationships

Learning Objectives Explain the purpose of costvolumeprofit CVP analysis Explain the contribution margin CM concept Compute the breakeven BE point by using graph equation and contribution margin methods. Based on the books: . Building Lean Supply Chains with the Theory . of . Constraints . M. anaging . Business Process Flow . Throughput Profit Multiplier (TPM). A large fraction of the operating costs are fixed . Marginals. for linear functions. Break Even points. Supply and Demand Equilibrium. Applications with Linear Functions. Cost, Revenue, Profit, . Marginals. Cost: C(x) = variable costs + fixed costs. Revenue: R(x) = (price)(# sold). for . gmat. cat. arpit. . http://www.freegregmatclass.com/. Manufacturer ( i.e. the producer). Wholesaler (dealer) Retailer (shopkeeper). Customer. Dawn Mueller. Information. Selectivity. People don’t seem to mate randomly.. Women are more selective than men. . Attraction. Situational factors. We select from a pool of people whom we have met. . AP Economics. Mr. Bordelon. Profit. Profit.. . . T. otal revenue minus total cost. π means “profit.”. π = TR – TC. Total revenue.. Price of output times the quantity sold.. TR = PQ. Total cost.. Dr. . Ron . Lembke. Break-Even . Profit quantity. How much do sales have to grow to make an investment pay off?. Fixed costs = $10,000. Direct labor = $1.50 / unit. Material = $0.75 / unit. Sales price = $4.00. IB Business & Management. IB2 Higher Level. Objectives. By the end of the lesson, students should be able to: -. To classify costs as fixed, variable, semi-variable, direct, indirect . To understand the importance of profit quality . Mr. Henry. AP Economics. AP Review . Questions from Yesterday. A requirement of perfect competition is that. Many firms sell an identical product to many buyers. There are no restrictions on entry into (or exit from) the market, and established firms have no advantage over new firms. 1. This Photo. by Unknown Author is licensed under . CC BY-SA. Unrealised profit: Closing inventory. Reminder of the principle from FIAC6212. Example. P (parent) sold inventory to S (subsidiary) at cost plus 20%. . CHAPTER OBJECTIVES. Meaning of Cost-volume-profit analysis. . Objectives . of Cost-volume-profit . analysis. Assumptions of Cost-volume-profit analysis . T. echniques . or elements of Cost-volume-profit analysis.. International Management Accounting. Prof. Dr. Marc Beutner. TH Köln. 2. nd . Lecture. SoSe. 2024. Prof. Dr. Marc Beutner. Lehrstuhl Wirtschaftspädagogik II. Prof. Dr. Marc Beutner. Lehrstuhl. Wirtschaftspädagogik II -. (primary), . respectful relationships including friendships. (secondary). September 2020. ADAPT THIS FOR YOUR OWN PRESENTATION . Training module. Part of: Relationships education (primary). Relationships and sex education (secondary) . Based on the books: . Building Lean Supply Chains with the Theory . of . Constraints . M. anaging . Business Process Flow . Throughput Profit Multiplier (TPM). A large fraction of the operating costs are fixed . STATEMENT OF COST. . For The Year Ending…….. Particulars. Total Cost. Per Unit. Add: Opening Stock of Materials XXX. Materials Purchased XXX.