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Cost-Volume-Profit analysis 本量利分析
Sales volume to achieve a target profit= (Fixed cost+ Target profit) /Contribution/unit
BEP in units
=Fixed cost/ (Contribution per mix)
Contribution per mix= Contribution/unit of A *no. of units of A + Contribution/unit of B *no. of units of B
BEP in sales $
=Fixed cost/ (Average C/S ratio )
Average C/S ratio= (Selling price of A * no. of units of A + Selling price of B * no. of units of B)/(Contribution/unit of A *no. of units of A + Contribution/unit of B *no. of units of B)
If the mix shifts towards products with lower contribution margins, the BEP in units will increase.
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