Cost-Volume- Profit and Break-Even Analysis

Cost-Volume- Profit and Break-Even Analysis
7問 • 2年前
  • JORNALA, David Christian - HRDM 1-2 B. Jornala
  • 通報

    問題一覧

  • 1

    A useful management tool that helps managers in planning for profit by way of a systematic examination of the interrelationship among costs, volume(activity level) and profit. May be used to perform “what if’ analyses that allow management to study the effects of various operating changes on the firm profitability.

    Cost-Volume-Profit Analysis

  • 2

    Is the difference between sales and variable cost. Also known as marginal income, profit contribution, contribution to fixed cost or incremental contribution.

    Contribution Margin

  • 3

    A level of activity, in units (break-even volume) or in pesos (breakeven sales), at which total revenues equal total costs, i.e., there is neither a profit nor a loss

    Break-Even Point

  • 4

    Extent to which sales can fall before operations will become unprofitable Is the difference between actual sales and break-even

    Margin of Safety

  • 5

    Is the level of volume at which two alternatives being analyzed would yield equal amount of total costs profits.

    Indifference Point

  • 6

    ➢Is the relative combination of quantities of sales of various products that make up the total sales of a company

    Sales Mix

  • 7

    - Measures how a percentage change in sales from the current level will affect company profits. ➢Indicates a company’s ability to operate with a given amount of fixed cost relative to variable cost.

    Degree of Operating Leverage

  • Accounting: Cost Concepts and Cost Behavior Analysis

    Accounting: Cost Concepts and Cost Behavior Analysis

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 19問 · 2年前

    Accounting: Cost Concepts and Cost Behavior Analysis

    Accounting: Cost Concepts and Cost Behavior Analysis

    19問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Accounting: COST ACCOUNTING CYCLE

    Accounting: COST ACCOUNTING CYCLE

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 21問 · 2年前

    Accounting: COST ACCOUNTING CYCLE

    Accounting: COST ACCOUNTING CYCLE

    21問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (group 1)

    AOM (group 1)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (group 1)

    AOM (group 1)

    29問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Introduction)

    AOM (Introduction)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 8問 · 2年前

    AOM (Introduction)

    AOM (Introduction)

    8問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Demand and Supply

    Microeconomics: Demand and Supply

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 15問 · 2年前

    Microeconomics: Demand and Supply

    Microeconomics: Demand and Supply

    15問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    LOGISTICS

    LOGISTICS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 47問 · 2年前

    LOGISTICS

    LOGISTICS

    47問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Group 2)

    AOM (Group 2)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (Group 2)

    AOM (Group 2)

    29問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 26問 · 2年前

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    26問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    CHAP 1: OPMAN TQM

    CHAP 1: OPMAN TQM

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 35問 · 2年前

    CHAP 1: OPMAN TQM

    CHAP 1: OPMAN TQM

    35問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Environmental Science: BIOGEO CYCLES

    Environmental Science: BIOGEO CYCLES

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 53問 · 2年前

    Environmental Science: BIOGEO CYCLES

    Environmental Science: BIOGEO CYCLES

    53問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MICROECONOMICS RANDOM SHITS

    MICROECONOMICS RANDOM SHITS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 9問 · 2年前

    MICROECONOMICS RANDOM SHITS

    MICROECONOMICS RANDOM SHITS

    9問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM: (group 4)

    AOM: (group 4)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 34問 · 2年前

    AOM: (group 4)

    AOM: (group 4)

    34問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Group 2)

    AOM (Group 2)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (Group 2)

    AOM (Group 2)

    29問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: ABSORPTION AND VARIABLE COSTING

    MANACC: ABSORPTION AND VARIABLE COSTING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    MANACC: ABSORPTION AND VARIABLE COSTING

    MANACC: ABSORPTION AND VARIABLE COSTING

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: FINANCIAL STATEMENT ANALYSIS

    MANACC: FINANCIAL STATEMENT ANALYSIS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

    MANACC: FINANCIAL STATEMENT ANALYSIS

    MANACC: FINANCIAL STATEMENT ANALYSIS

    20問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: BUDGETING

    MANACC: BUDGETING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 21問 · 2年前

    MANACC: BUDGETING

    MANACC: BUDGETING

    21問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: TRANSFER PRICING

    MANACC: TRANSFER PRICING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    MANACC: TRANSFER PRICING

    MANACC: TRANSFER PRICING

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    EnviScie: Biomes

    EnviScie: Biomes

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

    EnviScie: Biomes

    EnviScie: Biomes

    18問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Epidemiology

    Enviscie: Epidemiology

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 10問 · 2年前

    Enviscie: Epidemiology

    Enviscie: Epidemiology

    10問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Man and the environment

    Enviscie: Man and the environment

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 5問 · 2年前

    Enviscie: Man and the environment

    Enviscie: Man and the environment

    5問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Disaster risk and Resilience

    Enviscie: Disaster risk and Resilience

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 46問 · 2年前

    Enviscie: Disaster risk and Resilience

    Enviscie: Disaster risk and Resilience

    46問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    LOGMAN: PACKAGING AND LABELING

    LOGMAN: PACKAGING AND LABELING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

    LOGMAN: PACKAGING AND LABELING

    LOGMAN: PACKAGING AND LABELING

    18問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    LOGMAN: Material Handling

    LOGMAN: Material Handling

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 15問 · 2年前

    LOGMAN: Material Handling

    LOGMAN: Material Handling

    15問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Cost and Profits

    Microeconomics: Cost and Profits

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

    Microeconomics: Cost and Profits

    Microeconomics: Cost and Profits

    20問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: The consumer behavior

    Microeconomics: The consumer behavior

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 23問 · 2年前

    Microeconomics: The consumer behavior

    Microeconomics: The consumer behavior

    23問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    問題一覧

  • 1

    A useful management tool that helps managers in planning for profit by way of a systematic examination of the interrelationship among costs, volume(activity level) and profit. May be used to perform “what if’ analyses that allow management to study the effects of various operating changes on the firm profitability.

    Cost-Volume-Profit Analysis

  • 2

    Is the difference between sales and variable cost. Also known as marginal income, profit contribution, contribution to fixed cost or incremental contribution.

    Contribution Margin

  • 3

    A level of activity, in units (break-even volume) or in pesos (breakeven sales), at which total revenues equal total costs, i.e., there is neither a profit nor a loss

    Break-Even Point

  • 4

    Extent to which sales can fall before operations will become unprofitable Is the difference between actual sales and break-even

    Margin of Safety

  • 5

    Is the level of volume at which two alternatives being analyzed would yield equal amount of total costs profits.

    Indifference Point

  • 6

    ➢Is the relative combination of quantities of sales of various products that make up the total sales of a company

    Sales Mix

  • 7

    - Measures how a percentage change in sales from the current level will affect company profits. ➢Indicates a company’s ability to operate with a given amount of fixed cost relative to variable cost.

    Degree of Operating Leverage