管理会计讲义chap006.pptVIP

3-* * You are right. The increase in net operating income is 44.2%. 3-* * We add the desired profit to the fixed cost and divide by the unit contribution of $1.13. The company must sell 3,363 cups of coffee to reach its profit goal. 3-* * The Coffee Klatch wants to earn a monthly profit of $2,500. How many sales dollars must be generated to attain the target profit level? 3-* * We add the desired profit to the fixed cost and divide by the contribution margin ratio (.758). The company must generate $5,011 sales in order to reach its target profit of $2,500. 3-* * Learning objective number 6 is to determine the break-even point. The equation and formula methods can be used to determine the unit sales and sales dollars needed to achieve a target profit of zero. Let’s use the Racing Bicycle information to complete the break-even analysis. * 3-* * Part I To find the break-even point, we set profits equal to zero, and solve for the unknown quantity, Q. Suppose RBC wants to know how many bikes must be sold to break-even (earn a target profit of $0). Part II Racing Bicycle has a unit contribution margin of $200, and total fixed expenses of $80,000. Take a second and solve this equation. 3-* * How did you do? In the case of Racing Bicycle, 400 bikes must be sold for the company to break-even. If the company sells less than 400 units, it will incur a net operating loss and if it sells more than 400 units, it will report net operating income. 3-* * Part I A quicker way to solve this problem is to add the desired profits to the fixed cost and divide the total by the contribution margin per unit. Part II Notice we get the same result of 400 bikes. 3-* * Suppose Racing Bicycle wants to compute the sales dollars required to break-even, earn a target profit of $0. Let’s use the equation method to solve this problem. We must setup the equation and solve for the unknown value of sales. Part I Here is the equation that will always be used to calculate the break-even point in a si