Showing posts with label MA. Show all posts
Showing posts with label MA. Show all posts

DAIBB MA Math Solution regarding BEP, Fixed Cost, Variable Cost CM ratio

 Solution regarding BEP, Fixed Cost, Variable Cost CM ratio


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, 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, MANGEMENT ACCOUNTING PREVIOUS QUESTION PAPERS

 DAIBB, MANGEMENT ACCOUNTING PREVIOUS QUESTION PAPERS


1. MA NOV-DEC 2018

2. MA JUNE 2017

3. MA NOV 2016

4. MA DEC 2015

5. MA JUNE 2015


DAIBB, MANAGEMENT ACCOUNTING (MA) QUESTION PAPER OF JUNE 2015


DAIBB, MANAGEMENT ACCOUNTING (MA) QUESTION PAPER OF DECEMBER 2015



DAIBB, MANAGEMENT ACCOUNTING (MA) QUESTION PAPER OF NOVEMBER 2016

DAIBB, MANAGEMENT ACCOUNTING (MA) QUESTION PAPER OF JUNE 2017

DAIBB, MANAGEMENT ACCOUNTING (MA) QUESTION PAPER NOVEMBER DECEMBER 2018


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