TAILIEUCHUNG - Lecture Management accounting: An Australian perspective: Chapter 17 - Kim Langfield-Smith

This chapter introduce the cost volume profit analysis. This chapter includes contents: Cost volume profit analysis at the Melbourne Theatre Company, the break-even point, the importance of the break-even point at Linney's, graphing cost volume profit relationships,. | Chapter 17 Cost volume profit analysis Cost volume profit (CVP) analysis A technique used to determine the effects of changes in an organisation’s sales volume on its costs, revenue and profit Can be used in profit-seeking and not-for profit organisations The break-even point The volume of sales where the total revenues and expenses are equal, and the operation breaks even Can be calculated for an entire organisation or individual projects or activities Formulas Terminology Contribution margin (or variable costing) statement A reporting format where costs are reported by cost behaviour and a contribution margin is calculated Total contribution margin The difference between the sales revenue and the variable costs The amount available to cover fixed costs and then contribute to profits continued Terminology Unit contribution margin The difference between the sales price per unit and variable cost per unit Contribution margin ratio The unit contribution margin divided by

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