DAIBB MA Math Solution regarding BEP, Fixed Cost, Variable Cost CM ratio
Solution regarding BEP, Fixed Cost, Variable Cost CM ratio
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Ans 1. We Know, CM Ratio =
CM/Selling Price tk p/u CM Ratio = (Selling Price –
VC)/Selling Price => 0.3 = (40 – VC)/40 => 12 = 40 – VC => So, VC = 40 – 12 = 28 tk p/u Ans 2. BEP in unit
= Total FC / (Selling Price – Variable Cost)
= 180000 / (40-28) = 180000 / 12 = 15000 units Ans 3. So, BEP in
tk = BEP in unit X Price p/u = 15000 X 40 = 600000 tk |
Given, CM Ratio =
30% or 0.3 Fixed Cost =
180000 Tk Selling
Price per unit = 40 Tk (FC per Unit)
Required 1.
Variable Cost 2.
BEP in Unit 3.
Bep in Tk |
DAIBB, CASHFLOW STATEMENT, PAY BACK PERIOD (PBP), NET PRESENT VALUE (NPV), PROFITABILITY INDEX (PI)
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DAIBB, MANGEMENT ACCOUNTING |
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CASHFLOW STATEMENT, PAY
BACK PERIOD (PBP), NET PRESENT VALUE (NPV), PROFITABILITY INDEX (PI) |
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PAYBACK
PERIOD- PAYBACK METHOD The payback
period is the time required to earn back the amount invested in an asset from
its net cash flows. It is a simple way to evaluate the risk associated with a
proposed project. An investment with a shorter payback period is considered
to be better, since the investor's initial outlay is at risk for a shorter
period of time. The calculation used
to derive the payback period is called the payback method. The payback
period is expressed in years and fractions of years. For example, if
a company invests 300,000 in a new production line, and the production line
then produces positive cash flow of $100,000 per year, then the payback
period is 3.0 years (300,000 initial investment ÷ 100,000 annual payback). |
Cash Flow
before TAX (CFBT)
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DAIBB, MA, Break-Even Point
What Is the
Break-Even Point?
The break-even point is the point where a company’s revenues
equals its costs. The calculation for the break-even point can be done one of
two ways; one is to determine the amount of units that need to be sold, or the
second is the amount of sales that need to happen.
The break-even point allows a company to know when it, or one of
its products, will start to be profitable. If a business’s revenue is below the
break-even point, then the company is operating at a loss. If it’s above, then
it’s operating at a profit.
DAIBB, MA, Cost of Goods Manufactured/SOLD Schedule and Income Statement
Cost of
Goods Manufactured/SOLD Schedule
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XYZ
COMPANY Statement
of Cost of Goods Manufactured for
the year ended |
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Detail |
Tk |
Tk |
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Beginning raw materials inventory add
Cost of raw materials purchased less
Ending raw material inventory balance = Raw
materials used add Direct labor cost add
Manufacturing overhead = Total manufacturing cost add opening work-in-process inventory less
ending work-in-process inventory = Cost of goods manufactured
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What Is the Break-Even Point? The break-even point is the point where a company’s revenues equals its costs. The calculation for the bre...
