TAILIEUCHUNG - Ebook Managerial accounting (8th edition): Part 2
(BQ) Part 2 book "Managerial accounting" has contents: Tactical decision making, capital investment decisions, inventory management, lean accounting, target costing, and the balanced scorecard, international issues in management accounting, environmental cost management,.and other contents. | PART 5 © Getty Images Managerial Decision Making Chapter 11: Cost-Volume-Profit Analysis: A Managerial Planning Tool Chapter 12: Tactical Decision Making Chapter 13: Capital Investment Decisions Chapter 14: Inventory Management chapter 11 Cost-Volume-Profit Analysis: A Managerial Planning Tool l e a r n i n g o b j e c t i v e s After studying this chapter, you should be able to: 1. Determine the number of units that must be sold to break even or to earn a targeted profit. 2. Calculate the amount of revenue required to break even or to earn a targeted profit. 3. Apply cost-volume-profit analysis in a multiple-product setting. 4. Prepare a profit-volume graph and a cost-volume-profit graph, and explain the meaning of each. 5. Explain the impact of risk, uncertainty, and changing variables on costvolume-profit analysis. 6. Discuss the impact of activity-based costing on cost-volume-profit analysis. Scenario For years, Janet McFarland’s friends and family raved about her homemade jellies and salsas. Janet traditionally canned several gallons of salsa, ladled it into decorative pint jars, wrapped them, and sent them as gifts. Her friends said, “You ought to sell this stuff—you’d make a fortune!” So, Janet decided to give it a try. First, she decided to concentrate on one product, a green cactus salsa that had gotten rave reviews. She scouted sources of jars, lids, and labels. In addition, Janet got in touch with her local agricultural extension office and learned a considerable amount about laws regulating food sales. One source of surprise was that she was required to obtain an expert confirmation of the ingredients in her salsa. Usually, Janet added a little of this and a little of that until it tasted right. She found out that this casual approach would not work. Foods were required to be labeled with the name of each ingredient in order of amount. Suddenly, it mattered whether ancho or poblano chilis were used and in what proportion. Janet needed a .
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