Cost accounting -Chapter9 Break-even point

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Author:
Hunterp
ID:
124830
Filename:
Cost accounting -Chapter9 Break-even point
Updated:
2011-12-22 00:38:12
Tags:
Cost accounting break even point
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Description:
Cost accounting, break-even point
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  1. Formula for break-even point in unit
    X = FC/CM
  2. Formula for break-even point in $?
    X = FC/CM%
  3. Formula for desired profit before tax in units?
    X = (FC + PBT)/CM
  4. Formula for desired profit before tax in sale?
    Sale = (FC + PBT)/CM%
  5. Formular for contribution margin ratio CM%?
    CM% = CM/SALE
  6. Formula for profit before tax derive from profit after tax?
    PBT = PAT/(1-TR)
  7. Formula for specific amount of profit per unit?
    X = FC/(CM - PuBT)
  8. Formula for specific amount of profit per unit in sale?
    • X = FC/"adjusted" CM%
    • = FC/ ((P-VCu - PuBT)/P)
  9. Margin of safety in unit? in sale? MS%
    • Margin of safety = actual sale - BEP sale
    • MS% = MS/actual sale
  10. Degree of operating leverage (DOL)?
    DOL = CM/PBT
  11. Relationship between MS% and DOL?
    MS% x DOL = 1

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