Lesson ThirtyThree CostVolumeProfit Analysis.pptVIP

Lesson Thirty-Three Cost-Volume-Profit Analysis Define break-even point Define and briefly explain the two approaches to break-even analysis Define “contribution margin”. New Words, Phrases and Special Terms Cost-volume-profit analysis 释义：成本-数量-利润分析，本-量-利分析 Interrelationship 释义：相互关系[联系,影响],干扰 Marketing strategy 释义：营销策略 Break-even analysis 释义：盈亏临界分析，保本分析 Break-even point 释义：盈亏临界点，保本点 Equation method 释义: 登式法 Unit contribution method 释义：单位贡献法 Contribution margin 释义：边际贡献，边际利润 Variation 释义: 变化，变形 Questions Addressed byCost-Volume-Profit Analysis Total Fixed Cost Fixed Cost Per Unit Total Variable Cost Variable Cost Per Unit Cost Behavior Summary Mixed Costs Cost-Volume-Profit (CVP) Analysis Computing Break-Even Point Computing Break-Even Point Computing Break-Even Point Computing Break-Even Point Computing Break-Even Point Computing Break-Even Point Formula for Computing Break-Even Sales (in Units) Formula for Computing Break-Even Sales (in Dollars) Computing Break-Even SalesQuestion 1 Computing Break-Even SalesQuestion 1 Computing Break-Even SalesQuestion 2 Computing Break-Even SalesQuestion 2 Computing Sales Needed to Achieve Target Operating Income Computing Sales Needed to Achieve Target Operating Income Computing Sales Needed to Achieve Target Operating Income Business Applications of CVP Business Applications of CVP Business Applications of CVP Business Applications of CVP Now, in combination with the advertising, CyclCo is considering a 10 percent price reduction that willincrease sales by 25 percent. What is the income effect? Business Applications of CVP * ? The McGraw-Hill Companies, Inc., 2002 McGraw-Hill/Irwin * ? The McGraw-Hill Companies, Inc., 2002 McGraw-Hill/Irwin CVP analysis is used to answer questionssuch as: How much must I sell to earn my desired income? How will income be affectedif I reduce selling prices toincrease sales volume? What will happen toprofitability if I expandcapacity? Nu