Let live with sales set to be 400At cost-volume- profit analysis / Break-evenThe cost of production is similar to the sales revenueTherefore , breakeven analysis pull up stakes be asFixed costsContribution per unitContribution per unit sales value -variable costsIn this case sales price is assumed to be 400Variable costs cost of labor per unit cost of material per unit (9 x6 200 254Contribution is therefore , 400-254 146Breakeven point is thereforeDepreciation managers salary 10 ,000 2000Contribution per unit 146 83 unitsApart from the normal calculation this can be expressed in a form of a chart as shown under .amount profit firmamentbreak even pointloss area Fixed cost unitsFor the company profits from the sale of commodities they should sale more than 83 units . If they sell less 83 units they will be making losesREFERENCESAsk , U ! , Ax , C . and Johnson s (1996 cost anxiety in Sweden : from new-fashioned to post modern management accountingDrury C (2000 Management and cost business press Thomson LearningWald J (2000 ) Biggs s Cost accounting The side of meat Language Book corporation and MacDonald and Evans Ltd London Plymouth...If you want to disturb a full essay, consecrate it on our website: OrderCustomPaper.com
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