'Unit contribution margin' presentation slideshows

Chapter 16

1.33k views • 64 slides

Cost Behavior and Cost-Volume-Profit Analysis

Cost Behavior and Cost-Volume-Profit Analysis. Chapter 11. Learning Objectives. After studying this chapter, you should be able to: Classify costs as variable costs, fixed costs, or mixed costs. Compute the contribution margin, the contribution margin ratio, and the unit contribution margin.

699 views • 48 slides

Chapter 4

Chapter 4. Techniques for Estimating Fixed and Variable Costs. Traditional Income Statement. LO1: Prepare a contribution margin income statement. . Contribution Margin Statement. Traditional statement mingles controllable and non-controllable costs

845 views • 39 slides

Chapter 3

493 views • 37 slides

Chapter 5

Chapter 5. Assumptions of CVP Analysis. Selling price is constant. Costs are linear. In multi-product companies, the sales mix is constant. In manufacturing companies, inventories do not change (units produced = units sold). The Basics of Cost-Volume-Profit (CVP) Analysis.

366 views • 27 slides

Chapter 7: Cost-Volume-Profit (Part 2 of 3)

386 views • 23 slides

Short-term decisions

Short-term decisions. Use of variable costing to make short-term decisions and to assess their effectiveness Cost-Profit-Volume analysis ( pl . Analiza "koszty-rozmiary produkcji-zysk ) CVP assumptions : All costs are divided into variable and fixed depending on the production volume

320 views • 17 slides

Chapter 6

Chapter 6. Cost-Volume-Profit (CVP) Analysis. CVP Analysis. Cost Fixed costs Variable costs Volume Changes in activity Profit Selling price Sales mix Desired profit. CVP Assumptions. Selling price is constant Costs are linear Variable and fixed cost behavior Sales mix is constant

269 views • 17 slides