CVP ANALYSIS

Question 1

BEP
- level ng sales o units para marecover ang puhunan
- walang kita walang lugi

Answer 1

= fixed cost / cm per unit or ratio

Question 2

Target Profit
- level ng sales o units para mareach ang gustong income

Answer 2

= fixed cost + target profit / cm per unit or ratio

Question 3

Margin of Safety
- gaano kasafe bago malugi

Answer 3

= actual sales - bep sales
= mos / sales in terms of rate
= 1/dol

Question 4

dol
- gaano kalaki ang epekto ng change sa sales sa operating income

Answer 4

= cm / operating profit

example: dol = 5
kung ngincrease ang sale ng 10% x 5 = 50% ang increase sa profit