《加里管理会计（英文版）》教学课件ch05.pptxVIP

Cost-Volume-Profit Relationships;Cost-Volume-Profit Analysis: Key Assumptions;Learning Objective 1;Basics of Cost-Volume-Profit Analysis –Part 1;Basics of Cost-Volume-Profit Analysis – Part 2;The Contribution Approach – Part 1;The Contribution Approach – Part 2;The Contribution Approach – Part 3;The Contribution Approach – Part 4;The Contribution Approach – Part 5;CVP Relationships in Equation Form;Profit = (Sales – Variable expenses) – Fixed expenses;CVP Relationships in Equation Form – Detail Breakdown;CVP Relationships in Equation Form – Example Showing Detail ;CVP Relationships in Equation Form – Using Unit Contribution Margin;CVP Relationships in Equation Form – Example Using Unit CM;Learning Objective 2;CVP Relationships in Graphic Form;Preparing the CVP Graph – Step 1;Preparing the CVP Graph – Step 2;Preparing the CVP Graph – Step 3;Preparing the CVP Graph – Step 4;Preparing the CVP Graph – Break-Even Point ;Preparing the Profit Graph – Simple Form;Preparing the Profit Graph – Showing Break-Even Point;Learning Objective 3;Contribution Margin Ratio (CM Ratio) and the Variable Expense Ratio – Step 1 ;Contribution Margin Ratio (CM Ratio) and the Variable Expense Ratio – Step 2 ;Contribution Margin Ratio (CM Ratio) and the Variable Expense Ratio – Step 3;Contribution Margin Ratio (CM Ratio) and the Variable Expense Ratio – Step 4;Applications of Contribution Ratio;Quick Check 1; Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. An average of 2,100 cups are sold each month. What is the CM Ratio for Coffee Klatch? a. 1.319 b. 0.758 c. 0.242 d. 4.139;Applications of Contribution Ratio – Increase in Sales Volume;Learning Objective 4;Additional Applications of CVP Concepts – Example 1;Additional Applications of CVP Concepts – Solution to Example 1 ;Additional Applications of CVP Concepts – A Shortcut ;