CVP

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BSNS115
Sophia Lynch
Fichas por Sophia Lynch, actualizado hace más de 1 año
Sophia Lynch
Creado por Sophia Lynch hace más de 4 años
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Pregunta Respuesta
How do you work out the variable rate? Cost / Units = VR (Unitising)
Why do you leave the fixed costs alone? Because they remain fixed regardless if quantity increases.
Total Cost = Variable Rate x Units
Contribution Margin = If they ask for a total? Sales - Variable Costs (In total) - (In total)
Unit Contribution Margin (UCM) = Sale Price (SP) - (VC/Unit)
What does the sales contribution margin format look like? Sales - VC = CM - FC = P or L
What is the Contribution Margin Ratio? Total CM/Total Sales OR UCM/SP it give a %!
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