《管理会计》第六章讲义.pptVIP

* Learning objective number 9 is to compute the break-even point for a multiproduct company and explain the effects of shifts in the sales mix on contribution margin and the break-even point. * When a company sells more than one product, break-even analyses become more complex because of the relative mix of the products sold. Different products will have different selling prices, cost structures and contribution margins.Let’s expand the product line at Racing Bicycle and see what impact this has on break-even. We are going to assume that the sales mix between the products remains the same in