Notes AA025 Topic 6 PDF
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Kolej Matrikulasi Kelantan
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This document provides notes on CVP (Cost-Volume-Profit) analysis and related topics. It covers cost behavior, break-even points, and margin of safety, which are crucial for businesses in understanding their profitability.
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a BEP = px - bx SU = PU 4....
a BEP = px - bx SU = PU 4. SP/U CONSTANT 1. BREAK EVE BEP (UNIT) = FC + P N ASSUMPTION VC/U CONSTANT SP/U - VC/U TOTAL FIXED COST POINT (BEP CONSTANT ) BEP (RM) = SP/U X BEP UNIT CM/U = SP/U - VC/U C V P 1. VARIABLE COST MOS (UNIT) = actual sale unit - Y = bx 2. 5. BEP unit 2. FIXED COST COST MARGIN O MOS (RM) = actual sale RM - BEP RM F IS AN Y=x 3. MIXED COST BEHAVIOUR SAFETY ALYS MOS (unit) Y = a + bx MOS (%) = x 100% Actual sale (unit) By @isya_arisya 3. 6. 1. BEP UNIT need to sell more to gain profit cost (y) - cost (y) RM HIGH LOW DECISION - activity (x) 2. Net profit is the best alternative activity (x) UNIT METHOD MAKING
