Cost volume-profit analysis
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This document discusses cost-volume-profit (CVP) analysis, which examines the effect of different activity levels on an organization's profits. CVP analysis allows managers to forecast break-even points, target profits, and the impact of changes in selling price, costs, or activity levels. Limitations include assumptions that fixed costs and prices remain constant and that production equals sales volumes. The document also covers unit, job, and batch costing methods.
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Cost Volume Profit Analysis
This document outlines topics in managerial accounting including breakeven analysis, cost-volume-profit (CVP) analysis, multiproduct CVP analysis, and pricing decisions. It lists questions about calculating the breakeven point, using CVP to determine sales levels needed for a target operating income, assumptions of CVP analysis, sales mix in multiproduct settings, calculating markup versus gross margin percentage, cost-plus pricing and its flaws, and using target costing. The document provides an overview of key concepts and questions in managerial accounting cost analysis and pricing.
Cost volume profit analysis
This document discusses cost-volume-profit (CVP) analysis and how it can be used to analyze the relationship between costs, sales, and profits. It defines the breakeven point as the level of sales where total revenue equals total costs. The document provides examples of using CVP analysis to calculate breakeven points, target profits, and how costs and selling prices can impact profits. It also demonstrates how CVP analysis can be used to compare alternative business strategies and identify indifference points.
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Cost volume profit analysis
This document discusses cost-volume-profit (CVP) analysis, which examines how changes in sales volumes, costs, and prices affect profits. CVP analysis uses the basic profit equation of Profit = Total Revenue - Total Variable Costs - Total Fixed Costs. It assumes costs and revenues change linearly with activity levels. CVP analysis can be used to determine the sales volume needed to reach a profit target, the revenue required to avoid losses, and whether fixed costs expose the business to too much risk. Graphs and equations are provided to demonstrate the relationships between total costs, sales, contribution margin, and profit or loss under the CVP model.
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Marginal costing is a costing technique wherein the marginal cost, i.e. variable cost is charged to units of cost, while the fixed cost for the period is completely written off against the contribution.
Cost volume-profit analysis
The document discusses cost-volume-profit (CVP) analysis, which involves making assumptions about how costs and revenues change with production volume. The key assumptions are that costs can be separated into fixed and variable components, and that revenues and costs change linearly with volume. CVP analysis is used to determine the break-even point and output needed to achieve a target profit level. It can also incorporate the effects of income taxes and multiple products or cost drivers.
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This document outlines topics in managerial accounting including breakeven analysis, cost-volume-profit (CVP) analysis, multiproduct CVP analysis, and pricing decisions. It lists questions about calculating the breakeven point, using CVP to determine sales levels needed for a target operating income, assumptions of CVP analysis, sales mix in multiproduct settings, calculating markup versus gross margin percentage, cost-plus pricing and its flaws, and using target costing. The document provides an overview of key concepts and questions in managerial accounting cost analysis and pricing.
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This document discusses cost-volume-profit (CVP) analysis, which examines how changes in sales volumes, costs, and prices affect profits. CVP analysis uses the basic profit equation of Profit = Total Revenue - Total Variable Costs - Total Fixed Costs. It assumes costs and revenues change linearly with activity levels. CVP analysis can be used to determine the sales volume needed to reach a profit target, the revenue required to avoid losses, and whether fixed costs expose the business to too much risk. Graphs and equations are provided to demonstrate the relationships between total costs, sales, contribution margin, and profit or loss under the CVP model.
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Based on the information provided, my advice to the management would be:
1. Do not close down department B immediately as it is contributing Rs. 2,000 towards fixed costs and profits even though it is showing a loss.
2. Close down department A immediately as it is showing a negative contribution, meaning it is increasing the total losses.
3. Retain departments B, C and D as they are contributing positively towards profits.
4. Review the product mix and costs regularly to ensure only profitable departments are retained for maximizing overall profits.
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Provides detailed description on elements of cost and how to prepare cost sheet. Very useful to beginners in cost accounting
claassification of cost.
The document discusses the limitations of financial accounting that led to the development of cost accounting. It then provides definitions and explanations of key cost accounting concepts and terms including cost, cost centers, cost units, cost classification, costing methods, and elements of cost. Standard costing, budgetary control, and other costing techniques are also introduced. The overall summary is that the document serves as an introduction to cost accounting concepts, terminology, and methodologies.
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1. The document discusses cost-volume-profit (CVP) analysis, which is used to determine the break-even point where revenues and expenses are equal.
2. It provides examples of how to calculate the break-even point using the equation approach and contribution margin approach for a company called Curl that sells surfboards.
3. CVP analysis can also be presented graphically using cost-volume-profit and profit-volume graphs to visualize relationships between costs, revenues, volume, and profits.
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Standard costing involves establishing standard costs, comparing them to actual costs, and analyzing variances. It provides several benefits including aiding management, measuring efficiency, and promoting cost consciousness. Variance analysis examines differences between standard and actual material and labor costs. Material variances include material cost, price, usage, mix, and yield variances. Labor variances include labor cost, rate, efficiency, mix, and yield variances.
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Based on the information provided, my advice to the management would be:
1. Do not close down department B immediately as it is contributing Rs. 2,000 towards fixed costs and profits even though it is showing a loss.
2. Close down department A immediately as it is showing a negative contribution, meaning it is increasing the total losses.
3. Retain departments B, C and D as they are contributing positively towards profits.
4. Review the product mix and costs regularly to ensure only profitable departments are retained for maximizing overall profits.
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Provides detailed description on elements of cost and how to prepare cost sheet. Very useful to beginners in cost accounting
claassification of cost.
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The document discusses cost reduction in business. It defines cost reduction as achieving permanent reductions in unit costs without compromising quality. It recommends preventing costs through creativity rather than just cost cutting. Some ways to reduce costs include eliminating waste, improving operations, increasing productivity, using cheaper materials, and maintaining quality standards. Costs can be reduced in areas like materials, labor, overheads, outsourcing, sales and marketing, energy, and production. Tools for cost reduction include value analysis, just-in-time approach, standard costing, total quality control, economic order quantity, market research, benchmarking, and inventory management and control.
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Cost volume Profit Analysis of Shinepukur Ceramics Limited
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Chapter 16-marginal-costing and cvp analysis
Marginal costing and CVP analysis are important management accounting techniques. Marginal costing involves separating total costs into fixed and variable components. It focuses on variable costs and marginal costs. CVP analysis examines the relationship between costs, volume, and profits. It is used to determine the break-even point and margin of safety. CVP provides important information for decision-making, budgeting, pricing, and performance evaluation.
Marginal Costing.pptx
Marginal costing is a technique where only variable costs are treated as product costs and fixed costs are treated as period costs. It focuses on marginal cost and contribution margin. Absorption costing is a technique where both fixed and variable costs are treated as product costs. Three key differences are:
1) In marginal costing, only variable costs are considered as inventory costs while in absorption costing, both fixed and variable costs are considered as inventory costs.
2) Profits are calculated based on contribution in marginal costing while in absorption costing, profits are calculated by deducting total costs from sales.
3) Inventory valuation and profit determination methods are different between the two techniques.
Marginal Costing.pptx
Here are the solutions to the numerical problems:
i) BEP in units = Total Fixed Cost / Contribution per unit
= Rs. 1,50,000 / (Rs. 15 - Rs. 10)
= 1,50,000/Rs. 5
= 30,000 units
ii) BEP in amount = Total Fixed Cost / P/V Ratio
= Rs. 1,50,000 / (Rs. 15 - Rs. 10)/Rs. 15
= 1,50,000/Rs. 5/Rs. 15
= Rs. 1,50,000
iii) P/V Ratio = Contribution/Sales
= (Selling Price - Variable Cost)/Selling
BREAK EVEN ANALYSIS
INFORMATION ABOUT
B.E.P.
Definition
Cost Volume Profit analysis & Application
Assumption of BEP analysis
Calculation
Method
Formula
Target profit
Margin of safety
Definition
Formula
Limitation of B.E.P.
Basic equation of Marginal Costing
Uses Of CVP Analysis
Limitations Of CVP Analysis
Profit Volume (P/V) Ratio
Marginal costing
Determination Of Marginal Cost
Features of Marginal Costing
Cost Accounting
What is job costing? What are its main characteristics?
Characteristics
Features
procedure involve in job order costing.
Applicability
What is BEP? List out the assumption of breakeven analysis
Assumption of BEP analysis
What is Profit Volume (P/V) Ratio
What is CVP analysis? How does it help the management?
What is process costing? What are its main characteristics? Name the industries where process costing can be applied.
Normal Loss
Abnormal Loss
Abnormal Gain
Job Costing & Process Costing
Accounting for losses in process costing
What do you mean by operating costing? Draw a specimen cost sheet for transport costing.
INDUSTRY AND CORRESPONDING COST UNIT
RECONCILIATION STATEMENT
Break even analysis
Fixed costs remain constant regardless of output level, while variable costs change proportionally with output. It is important for businesses to distinguish between fixed and variable costs to perform break-even analysis. Break-even analysis determines the sales volume needed for revenues to equal total costs and can help with pricing, cost changes, production technique choices, and other decisions.
Absorption/Variable Costing and Cost-Volume-Profit Analysis
This chapter discusses absorption and variable costing approaches and how they differ in classifying and presenting costs. It also covers cost-volume-profit analysis, which examines the relationship between sales revenue, costs, and production volume. Companies use cost-volume-profit analysis to calculate break-even points, set target profits, and answer "what-if" questions. The underlying assumptions are that costs and revenues remain constant and that the company operates within a relevant range.
Standard costing
Standard costing involves establishing predetermined estimates of the costs of products or services, collecting actual costs, and comparing actual costs to the estimates. Standards are set for materials, labor, overhead, and selling prices/margins based on historical data, task analysis, and production process analysis. Material and labor standards consider factors like supplier prices, wage rates, and efficiency levels. Overhead standards may be based on a rate per labor hour. Comparing actuals to standards highlights variances that need management attention to control costs.
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This document discusses marginal costing, which is a technique for determining costs that differentiates between fixed and variable costs. Fixed costs are charged to contribution, while only variable costs are charged to products. Marginal cost is defined as the change in total cost from producing one additional or fewer unit of output. It is used for managerial decision making like make-or-buy decisions and determining product mix. Absorption costing, in contrast, allocates both fixed and variable costs to cost units. Marginal costing is more suitable for internal reporting and short-term decision making.
break even analysis
The document discusses break even analysis, which is a technique used to determine the sales volume needed to cover total costs. It defines key terms like fixed costs, variable costs, contribution margin, and break even point. The document then covers approaches to calculating the break even point using formulas or charts. It discusses applications of break even analysis and provides examples. While simple, break even analysis helps companies assess risk, make production and pricing decisions, and evaluate choices between projects.
Chapter 8 : Types of Costing
Job costing involves accumulating costs for specific jobs or orders. It traces direct costs like materials and labor to individual jobs in order to see if costs can be reduced on future jobs or if excess costs on a job can be billed to the customer. Job costing is used when production is in small batches rather than mass production and costs need to be tracked at a detailed level, such as for custom machinery, software programs, or buildings. Costs like direct materials, labor, and overhead are recorded throughout the production process and totaled at the end to determine the full cost of completing the job.
BREAK EVEN ANALYSIS
Break even analysis determines the point where total costs and total revenue are equal. It examines how profit changes with variations in variable costs, sales price, fixed costs, and quantity. The break even point indicates the level where costs and revenues are in balance and there is no net profit or loss. It is calculated using contributions (revenue minus variable costs) and fixed costs. Graphical and algebraic methods can be used to represent the break even point. The analysis makes assumptions like constant prices, equal production and sales volumes, and fixed costs that remain the same regardless of output.
break even point very simple ppt.pdf
Break even analysis determines the point where total costs and total revenue are equal. There is no profit or loss at the break even point. It examines how profit changes with variations in variable costs, price, fixed costs, and quantity. The break even point indicates the production or sales volume where costs and revenues balance. It is calculated using contributions (revenue minus variable costs) and fixed costs. Graphs and algebraic formulas can be used to represent the break even point. The analysis makes assumptions like constant prices, equal production and sales volumes, and fixed or variable costs.
Cost Volume Profit(TITTO SUNNY)
This document provides an overview of cost-volume-profit (CVP) analysis, including definitions, assumptions, components and graphs used. CVP analysis studies how costs, volume and prices impact profits. It assumes costs can be separated into fixed and variable portions. The key aspects covered are the linear relationships between total costs/revenue, calculating break-even point, and how profits are affected by changes in volume, price, variable costs and fixed costs. Utility and limitations of CVP analysis are also discussed.
Cash flow.pptx
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Cost Volume Profit(TITTO SUNNY)
This document provides an overview of cost-volume-profit (CVP) analysis. It defines CVP analysis and notes that it is used to study how profits change with volume, costs, and prices. The key assumptions of CVP analysis are described, including constant unit costs and prices. The components of a CVP analysis, including fixed costs, variable costs, sales price, and contribution margin, are defined. The relationships between these components in a CVP graph and chart are explained. The document then discusses how profits are affected by changes in volume, price, variable costs, fixed costs, and combinations of factors. It also covers the utility and limitations of CVP analysis and break-even charts.
Final ppt of hons 2
Break even analysis is used to determine the minimum sales level needed for a business to earn a profit. It helps managers answer questions about the sales volume required to avoid losses, the sales level needed to reach a target profit, and which products are profitable. While break even analysis makes assumptions about fixed costs remaining constant and variable costs being uniform per unit, it remains an important tool for profit planning when its limitations are understood and it is used critically within a dynamic business environment.
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This document discusses cost based pricing. Cost based pricing sets the price of a product based on the costs to produce it, including direct costs, indirect costs, and an additional amount for profit. The key advantages are that it is simple and flexible to adjust prices as costs change. However, it ignores factors like demand, competition, and brand positioning. There are different types of cost based pricing like cost plus pricing, full cost pricing, and target profit pricing.
Standard cost
Standard costs are estimates used to develop flexible budgets and compare actual costs to planned costs. There are two main types of standards - quantity standards that specify how much input should be used, and price standards that specify costs of inputs. Standard costs are used to control costs by establishing benchmarks, analyzing variances between actual and standard costs, and taking corrective actions when variances are detected. Variance analysis breaks down cost variances into categories like material, labor, and overhead to understand why costs differed from plans.
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The document discusses various pricing strategies and concepts. It lists the group members working on pricing products and services. It then defines pricing and explores how prices affect business. Various pricing approaches are discussed, including mark-up pricing, cost-plus pricing using absorption costing, elasticity of demand approaches, and target costing. Drawbacks of different approaches are also highlighted.
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Anny Serafina Love - Letter of Recommendation by Kellen Harkins, MS.
Anny Serafina Love - Letter of Recommendation by Kellen Harkins, MS.
Cost volume-profit analysis
- 2. • A technique that looks at the effect of differing levels of activity on profit. • An extension of the principles of marginal costing. • Looks at the effects of differing levels of activity on the profits of an organisation. CVP ANALYSIS
- 3. • Break-even analysis • The management of scarce recourses • Make or buy decisions CVP ANALYSIS
- 4. • In order to make a profit the process has to be managed. • Selling price • Sales volume • Variable costs • profit RELATIONSHIP BETWEEN VARIABLES
- 5. • CVP is the analysis of the relationship between cost and volume of activities and the effect of the relationship on profit. • Forecast the volume of activity at which the firm will break even or attain a target profit. CVP
- 6. • It enables managers to determine the effect on profit of changes in the selling price, in costs or changes in the level of activity. CVP
- 7. • Decision making • Profit planning • Cost control • Price setting ADVANTAGES
- 8. • Fixed element, variable element, • Semi-variable costs- telephone charges • Assumes fixed costs will remain constant over the relevant range DISADVAN TAGES OF COST- VOLUME
- 9. • The range of activity over which forecasts and plans apply. • As sales volume increase, some fixed costs may become stepped costs. • E.g.. As more business is undertaken then more supervisors may be required or more storage facilities needed. RELEVANT RANGE:
- 10. • It is only relevant where either a single product is being sold or alternatively there are multiple products in a constant mix. • If the product mix changes so will the break-even-point. LIMITATIONS OF COST- VOLUME- PROFIT ANALYSIS
- 11. • It assumes that all variables other than sales volume remain constant. • This not always true. • E.g. As volumes increase, economies of scale may be achieved. LIMITATIONS OF COST- VOLUME- PROFIT ANALYSIS
- 12. • It assumes that the selling price will remain constant • As profits are calculated on a marginal cost basis, it is assumed that if absorption costing is used, then production volumes are equal to sales volumes. LIMITATIONS OF COST- VOLUME- PROFIT ANALYSIS
- 13. • Cost-volume-profit analysis • Pg. 255 EVALUATION AND INTERPRETATION OF COST- VOLUME-PROFIT ANALYSIS
- 14. • Unit costing: The measure of a company’s costs to produce one unit of product. • Job costing: The costing of jobs carried out to specific customer requirements. UNIT, JOB AND BATCH COSTING
- 15. • Illustration 1 • Pg. 258 UNIT COSTING
- 16. • Examples: repairs to a motor vehicle • Printing 5000 sales leaflets • Building a computer to specific customer requirements. • Illustration 2: Job costing JOB COSTING
- 17. • The costing of a job involving the production of a quantity of identical items. • Pg. 259 Illustration 3 BATCH COSTING