ppt课件-chapter6cost-volume-profit(cvp)analysis.pptVIP

Multi-Product CVP Model Multi-Product CVP Model - Example Operating Leverage Operating Leverage - Example Calculate Extreme’s degree of operating leverage DOL = $200,000 / $40,000 = 5 Calculate Extreme’s operating income, if Extreme achieves a 20% increase in its sales 20% * 5 = 100% increase in NI $40,000 * 100% = $40,000 New NI = $40,000 + $40,000 = $80,000 Operating Leverage - Example Sales $600,000 VC 360,000 CM 240,000 FC 160,000 NI $ 80,000 Operating Leverage - Example Calculate Extreme’s operating income, if Extreme experiences a drop of 30% in its sales -30% * 5 = -150% $40,000 * -150% = -$60,000 New NI = $40,000 – $60,000 = -$20,000 Operating Leverage - Example Sales $350,000 VC 210,000 CM 140,000 FC 160,000 NI $ (20,000) Review Problem: CVP Relationships Voltar Company manufactures and sells a specialized cordless telephone for high electromagnetic radiation environments. The companys contribution format income statement for the most recent year is given below: Required: Compute the companys CM ratio and variable expense ratio. Compute the companys break-even point in both units and sales dollars. Use the equation method. Assume that sales increase by $400,000 next year. If cost behavior patterns remain unchanged, by how much will the companys net operating income increase? Use the CM ratio to compute your answer. Refer to the original data. Assume that next year management wants the company to earn a profit of at least $90,000. How many units will have to be sold to meet this target profit? Refer to the original data. Compute the companys margin of safety in both dollar and percentage form. Review Problem: CVP Relationships Voltar Company manufactures and sells a specialized cordless telephone for high electromagnetic radiation environments. The companys contribution format income statement for the most recent year is given below: Required: Compute the co