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Cost Accounting Foundations and Evolutions Kinney, Prather, Raiborn

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Cost Accounting Foundations and Evolutions Kinney, Prather, Raiborn

اسلاید 1: Chapter 9Break-Even Point andCost-Volume-Profit AnalysisCost AccountingFoundations and EvolutionsKinney, Prather, Raiborn

اسلاید 2: Learning Objectives (1 of 2)Explain why variable costing is more useful than absorption costing for break-even and cost-volume-profit analysisCalculate the break-even point using formulas, graphs, and income statementsExplain how companies use cost-volume-profit analysis

اسلاید 3: Learning Objectives (2 of 2)Explain break-even and cost-volume-profit analysis for single-product and multiproduct environmentsDescribe how businesses use margin of safety and operating leverage concepts List the underlying assumptions of cost-volume-profit analysis

اسلاید 4: Variable Costing and CVPVariable costingSeparates costs into fixed and variable componentsShows fixed costs in lump-sum amounts, not on a per-unit basisDoes not allow for deferral/release of fixed costs to/from inventory when production and sales volumes differ

اسلاید 5: EquationsBreak-even point Total Revenues = Total CostsTotal Revenues - Total Costs = Zero Profit

اسلاید 6: EquationsContribution Margin (CM)Sales Price - Variable Cost = CM per unitRevenue - Total Variable Costs = CM in totalContribution Margin Ratio (CM%)Sales Price – Variable Cost Sales Price

اسلاید 7: Traditional CVP GraphTotal$Activity LevelTotal CostsTotal RevenuesBEPLossProfit

اسلاید 8: Profit-Volume Graph$Activity LevelFixed CostsBEPProfitLoss

اسلاید 9: Income Statement ApproachSalesLessTotal variable costsContribution MarginLessTotal fixed costsProfit before taxesIncome taxesProfit after taxes B/E$ 150,000 (50,000)$ 100,000 (100,000) -0-Target Profit$ 240,000 (80,000)$ 160,000 (100,000) 60,000 (24,000)$ 36,000Proof of CVP and/or graph solutions

اسلاید 10: Incremental AnalysisFocuses only on factors that change from one option to anotherChanges in revenues, costs, and/or volumeBreak-even point increases whenfixed costs increasesales price decreasesvariable costs increase

اسلاید 11: Multiproduct Cost-Volume-Profit AnalysisAssumes a constant product sales mixContribution margin is weighted on the quantities of each product included in the “bag” of productsContribution margin of the product making up the largest proportion of the bag has the greatest impact on the average contribution margin of the product mix

اسلاید 12: Multiproduct Cost-Volume-Profit Analysis32Sales mixx 1,000 3,000x 1,000 2,000Breakeven “bag”Breakeven unitsTo break evensell 3,000 sprays and 2,000 liquids

اسلاید 13: Margin of SafetyHow far the company is operating from its break-even pointBudgeted (or actual) sales after the break-even pointThe amount that sales can drop before reaching the break-even pointMeasure of the amount of “cushion” against lossesIndication of risk

اسلاید 14: Margin of SafetyUnits Actual units - break-even unitsDollarsActual sales dollars - break-even sales dollarsPercentage Margin of Safety in units or dollarsActual unit sales or dollar sales

اسلاید 15: Operating LeverageRelationship of variable and fixed costsEffect on profits when volume changesCost structure strongly influences the impact that a change in volume has on profits

اسلاید 16: Operating LeverageHigh Operating LeverageLow variable costsHigh fixed costsHigh contribution margin High break-even pointSales after break-even have greater impact on profitsLow Operating LeverageHigh variable costsLow fixed costsLow contribution marginLow break-even pointSales after break-even have lesser impact on profits

اسلاید 17: Cost-Volume-Profit AssumptionsCompany is operating within the relevant rangeRevenue and variable costs per unit are constantTotal contribution margin increases proportionally with increases in unit salesTotal fixed costs remain constantMixed costs are separated into variable and fixed elements

اسلاید 18: Cost-Volume-Profit AssumptionsNo change in inventory (production equals sales)No change in capacitySales mix remains constantAnticipated price level changes included in formulasLabor productivity, production technology, and market conditions remain constant

اسلاید 19: QuestionsWhat is the difference between absorption and variable costing?How do companies use cost-volume-profit analysis?What are the underlying assumptions of cost-volume-profit analysis?

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