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cost volume profit analysis

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Re: cost volume profit analysis

Post by kshipra on Sat Dec 31, 2016 3:22 pm

Cost-Volume-Profit (CVP) analysis is a systematic method of examining the relationships between selling prices, total sales revenue, and volume of production, expenses and profit. CVP analysis can play an important role by providing management with information regarding financial results if a specified level of activity or volume fluctuates, information on relative profitability of its vari¬ous products, information on probable effects of changes in selling price and other variables.
Such information can help management improve the relationship between these variables. Similarly CVP analysis may be used in setting selling prices, selecting the products mix to sell, choosing among alternative marketing strategies, and analysing the effects of cost increases or decreases on the profit¬ability of the business enterprise.
CVP analysis can help companies determine their contribution margin, which is the amount remaining from sales revenue after all variable expenses have been deducted. The amount that remains is first used to cover fixed costs, and whatever remains afterward is considered profit.


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Re: cost volume profit analysis

Post by SWATI SRIVASTAVA on Sat Dec 31, 2016 4:02 pm

The cost-volume-profit study the manner how evolve the total revenues, the total costs and operating profit, as changes occur in volume production, sale price, the unit variable cost and fixed costs of a product.

In business there are some problem emerged such as product mix selection, make or buy decisions, selection of the best channel of distribution or the type of marketing strategy to use which will require manager to choose the best option for solving the problem. In this situation, CVP analysis will be the vital tool for decision-making process to increase profitability.

It can also be used to assist in finding the most profitable combination between selling price, cost and volume, which makes calculations of expected profit at different levels in easier way. It helps in evaluating the effects of cost volume changes, in order to review expected profit because certain cost incurred.

It can also determine the level of sales to be achieved to meet their target profits. The manager then will prepare the budgets consist of costs and the expected revenues at any level of production.

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Re: cost volume profit analysis

Post by Shubham Mathur on Sat Dec 31, 2016 4:32 pm

In all business enterprises, the implementation of cost volume profit analysis is very important and can never be over emphasized and to achieve this goal, target and objective, it is beckoned on the decision of managers.
The three elements involved in CVP analysis are:
1) Cost, which means the expenses involved in producing or selling a product or service.
2) Volume, which means the number of units produced in the case of a physical product, or the amount of service sold.
3) Profit, which means the difference between the selling price of a product or service minus the cost to produce or provide it.

CVP analysis can help companies determine their contribution margin, which is the amount remaining from sales revenue after all variable expenses have been deducted. The amount that remains is first used to cover fixed costs, and whatever remains afterward is considered profit.

If a company has $500,000 in sales revenue with variable costs totaling $300,000, then its contribution margin is $200,000. If that company sells 50,000 units in a given year, then the sales price per unit is $10 and the total variable cost per unit is $6, leaving a contribution margin of $4 per unit. The contribution margin can help companies determine whether they need to reduce their variable costs for a given product or increase the price per unit to be more profitable.
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Re: cost volume profit analysis

Post by Komal Khanna PGFA1623 on Mon Jan 02, 2017 7:38 pm

CVP analysis provides managers with the advantage of being able to answer specific questions needed in business analysis. Questions such as what the company's breakeven point is, help managers project how future spending and production will contribute to the success or failure of the company. For instance, when a manager knows the breakeven point, he can improve spending and increase production efforts to increase profitability. Because CVP analysis is based on statistical models, decisions can be broken down into probabilities that help with the decision-making process.

Another major benefit of CVP analysis is that it provides a detailed snapshot of company activity. This includes everything from the costs needed to produce a product to the amount of the product produced. This helps managers determine, very specifically, what the future will hold if variables are altered. For instance, transportation expenses and costs for materials can change. These variable costs can affect the bottom line. CVP analysis allows the manager to plug in variable costs to establish an idea of future performance, within a range of possibilities. This, however, can be a disadvantage to managers who are not detail-oriented and precise with the data they record. Projections based on cost estimates, rather than precise numbers, can result in inaccurate projections.
Therefore, Cost-volume-profit analysis is a tool that can be utilized by business managers to make better business decisions.

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Re: cost volume profit analysis

Post by Prateek Poddar on Wed Jan 04, 2017 1:27 am

Cost-volume-profit analysis is a tool that can be utilized by business managers to make better business decisions. Among the tools in a business manager's decision-making arsenal, CVP analysis provides one of the more detailed and objective ways by which a manager can assess and even predict the course of business for the company and its employees
CVP analysis provides managers with the advantage of being able to answer specific pragmatic questions needed in business analysis. Questions such as what the company's breakeven point is help managers project how future spending and production will contribute to the success or failure of the company. For instance, when a manager knows the breakeven point, he can tweak spending and increase production efforts to increase profitability. Because CVP analysis is based on statistical models, decisions can be broken down into probabilities that help with the decision-making process.

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Re: cost volume profit analysis

Post by sonali gupta on Wed Jan 04, 2017 7:12 am

A part of CVP analysis is the point where total revenues equal total costs (both fixed and variable costs). At this break-even point, a company will experience no income or loss. This break-even point can be an initial examination that precedes more detailed CVP analysis.
The most profitable combination of variable cost, fixed cost, selling price and sales volume can be found with the help of cost volume profit analysis. If fixed costs can be reduced by a greater amount, the profits can sometimes be increased by reducing the contribution margin.

More commonly, however, we have seen that the way to improve profits is to increase the total contribution margin figure, Sometimes this can be done by reducing the fixed costs (such as advertising) and thereby increasing volume; and some times it can be done by trading off variable and fixed costs with appropriate changes in volume. Many other combinations of factors are possible.

The size of the unit contribution margin (and the size of the contribution margin ratio - CM ratio) is very important. For example, the greater the unit contribution margin, the greater is the amount that a company will be willing to spend to increase unit sales. This explains in part why companies with high unit contribution margin (such as auto manufacturers) advertise so heavily, while companies with low unit contribution margin (such as dishware manufacturers) tend to spend much less for advertising.

Thus, the effect on the contribution margin is very important.

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Re: cost volume profit analysis

Post by hitesh kriplani on Wed Jan 04, 2017 9:17 am

Cost-volume-profit analysis is a tool that can be utilized by business managers to make better business decisions.CVP analysis looks primarily at the effects of differing levels of activity on the financial results of a business. The reason for the particular focus on sales volume is because, in the short-run, sales price, and the cost of materials and labour, are usually known with a degree of accuracy. Sales volume, however, is not usually so predictable and therefore, in the short-run, profitability often hinges  upon it.

The main advantage of cost benefit analysis is that it is easy to understand
The simplicity of cost benefit analysis can paradoxically lead to complications
when a manager knows the breakeven point, he can tweak spending and increase production efforts to increase profitability. Because CVP analysis is based on statistical models, decisions can be broken down into probabilities that help with the decision-making process.

CVP analysis is that it provides a detailed snapshot of company activity. This includes everything from the costs needed to produce a product to the amount of the product produced. 

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Re: cost volume profit analysis

Post by ABHISHEK SINGH.1605 on Wed Jan 04, 2017 9:23 am

Many companies and accounting professionals use cost-volume-profit analysis to make informed decisions about the products or services they sell. In this regard, CVP analysis plays a larger role in managerial accounting than in financing accounting. Managerial accounting focuses on helping managers -- or those tasked with running businesses -- make smart, cost-effective moves. Financial accounting, by contrast, focuses more on painting an economic picture of a company so that outside parties, such as banks or investors, can determine how financially healthy it is.

CVP analysis provides managers with the advantage of being able to answer specific pragmatic questions needed in business analysis. Questions such as what the company's breakeven point is help managers project how future spending and production will contribute to the success or failure of the company.

Uses of CVP analysis:-
Many companies and accounting professionals use cost-volume-profit analysis to make informed decisions about the products or services they sell. In this regard, CVP analysis plays a larger role in managerial accounting than in financing accounting. Managerial accounting focuses on helping managers -- or those tasked with running businesses -- make smart, cost-effective moves. Financial accounting, by contrast, focuses more on painting an economic picture of a company so that outside parties, such as banks or investors, can determine how financially healthy it is.

Assumptions when using CVP analysis:-
When managers use CVP analysis to make business decisions, the following assumptions are made:
• All costs, including manufacturing, administrative, and overhead costs, can be accurately identified as either fixed or variable.
• The selling price per unit is constant.
• Changes in activity are the only factors that affect costs.
• All units produced are sold.

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Re: cost volume profit analysis

Post by Ankur Parwal on Wed Jan 04, 2017 12:00 pm

Many companies and accounting professionals use cost-volume-profit analysis to make informed decisions about the products or services they sell. In this regard, CVP analysis plays a larger role in managerial accounting than in financing accounting. Managerial accounting focuses on helping managers -- or those tasked with running businesses -- make smart, cost-effective moves. Financial accounting, by contrast, focuses more on painting an economic picture of a company so that outside parties, such as banks or investors, can determine how financially healthy it is.

CVP analysis provides managers with the advantage of being able to answer specific pragmatic questions needed in business analysis. Questions such as what the company's breakeven point is help managers project how future spending and production will contribute to the success or failure of the company.

Uses of CVP analysis:-
Many companies and accounting professionals use cost-volume-profit analysis to make informed decisions about the products or services they sell. In this regard, CVP analysis plays a larger role in managerial accounting than in financing accounting. Managerial accounting focuses on helping managers -- or those tasked with running businesses -- make smart, cost-effective moves. Financial accounting, by contrast, focuses more on painting an economic picture of a company so that outside parties, such as banks or investors, can determine how financially healthy it is.

Assumptions when using CVP analysis:-
When managers use CVP analysis to make business decisions, the following assumptions are made:
• All costs, including manufacturing, administrative, and overhead costs, can be accurately identified as either fixed or variable.
• The selling price per unit is constant.
• Changes in activity are the only factors that affect costs.
• All units produced are sold.

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Re: cost volume profit analysis

Post by Aman Chouhan on Wed Jan 04, 2017 12:04 pm

The most profitable combination of variable cost, fixed cost, selling price and sales volume can be found with the help of cost volume profit analysis. If fixed costs can be reduced by a greater amount, the profits can sometimes be increased by reducing the contribution margin.

More commonly, however, we have seen that the way to improve profits is to increase the total contribution margin figure, Sometimes this can be done by reducing the fixed costs (such as advertising) and thereby increasing volume; and some times it can be done by trading off variable and fixed costs with appropriate changes in volume. Many other combinations of factors are possible.
1) Decision-Making
CVP analysis provides managers with the advantage of being able to answer specific pragmatic questions needed in business analysis. Questions such as what the company's breakeven point is help managers project how future spending and production will contribute to the success or failure of the company. For instance, when a manager knows the breakeven point, he can tweak spending and increase production efforts to increase profitability. Because CVP analysis is based on statistical models, decisions can be broken down into probabilities that help with the decision-making process.

2)Detail
Another major benefit of CVP analysis is that it provides a detailed snapshot of company activity. This includes everything from the costs needed to produce a product to the amount of the product produced. This helps managers determine, very specifically, what the future will hold if variables are altered. For instance, transportation expenses and costs for materials can change. These variable costs can affect the bottom line. CVP analysis allows the manager to plug in variable costs to establish an idea of future performance, within a range of possibilities.

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Re: cost volume profit analysis

Post by PGFA1658 on Wed Jan 04, 2017 12:04 pm

The most profitable combination of variable cost, fixed cost, selling price and sales volume can be found with the help of cost volume profit analysis. If fixed costs can be reduced by a greater amount, the profits can sometimes be increased by reducing the contribution margin.

More commonly, however, we have seen that the way to improve profits is to increase the total contribution margin figure, Sometimes this can be done by reducing the fixed costs (such as advertising) and thereby increasing volume; and some times it can be done by trading off variable and fixed costs with appropriate changes in volume. Many other combinations of factors are possible.

The size of the unit contribution margin (and the size of the contribution margin ratio - CM ratio) is very important. For example, the greater the unit contribution margin, the greater is the amount that a company will be willing to spend to increase unit sales. This explains in part why companies with high unit contribution margin (such as auto manufacturers) advertise so heavily, while companies with low unit contribution margin (such as dishware manufacturers) tend to spend much less for advertising.

In short, the effect on the contribution margin holds the key to many decision

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Re: cost volume profit analysis

Post by kaushalsoni139 on Wed Jan 04, 2017 8:17 pm

First of all let me explain what is CVP?
CVP(cost-volume-profit) is a method of cost accounting.As it is used to determine changes in cost and volume effects the sales of the organisation.
Many companies and accounting professionals use cost-volume-profit analysis to make informed decisions about the products or services they sell. In this regard, CVP analysis plays a larger role in managerial accounting than in financing accounting. Managerial accounting focuses on helping managers -- or those tasked with running businesses -- make smart, cost-effective moves. Financial accounting, by contrast, focuses more on painting an economic picture of a company so that outside parties, such as banks or investors, can determine how financially healthy it is.
CVP analysis, or cost-volume-profit analysis, serves as a valuable tool for managers. CVP analysis provides a simple system of calculations that managers use to estimate the financial effects of a broad range of decisions. In doing so, CVP compares the relationship between costs of producing goods, volume of goods sold and profits. Because CVP is a simple system, it simplifies the situations it analyses. This means it makes assumptions about those situations. CVP assumes a constant sales price per unit, constant variable costs per unit and constant total fixed costs, for instance. In addition, CVP assumes that all goods sell.Managers frequently use CVP to estimate the level of sales that will allow the company to make a particular profit, called targeted income.Using CVP, managers can also estimate how changes in the costs of their products or volume of products affect the company's profits.
CVP analysis is based on statistical models, decisions can be broken down into probabilities that help with the decision-making process.The most profitable combination of variable cost, fixed cost, selling price and sales volume can be found with the help of cost volume profit analysis. If fixed costs can be reduced by a greater amount, the profits can sometimes be increased by reducing the contribution margin.
A dynamic management, therefore, uses CVP analysis to predict and evaluate the implications of its short run decisions about fixed costs, marginal costs, sales volume and selling price for its profit plans on a continuous basis.
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What is the relevance of CVP analysis for an organisation

Post by abhay.jain.18j on Wed Jan 04, 2017 8:30 pm

A critical part of CVP analysis is the point where total revenues equal total costs (both fixed and variable costs). At this break-even point, a company will experience no income or loss.
CVP analysis provides managers with the advantage of being able to answer specific pragmatic questions needed in business analysis. Questions such as what the company's breakeven point is help managers project how future spending and production will contribute to the success or failure of the company. For instance, when a manager knows the breakeven point, he can tweak spending and increase production efforts to increase profitability. Because CVP analysis is based on statistical models, decisions can be broken down into probabilities that help with the decision-making process.
The size of the unit contribution margin (and the size of the contribution margin ratio - CM ratio) is very important. For example, the greater the unit contribution margin, the greater is the amount that a company will be willing to spend to increase unit sales. This explains in part why companies with high unit contribution margin (such as auto manufacturers) advertise so heavily, while companies with low unit contribution margin (such as dishware manufacturers) tend to spend much less for advertising.
To use CVP analysis, managers must know how to calculate the contribution margin, contribution margin ratio and break-even point. Managers must conduct a more thorough analysis of the options that seem best, because CVP simplifies the business environment.

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Re: cost volume profit analysis

Post by Mubarak on Wed Jan 04, 2017 10:27 pm

CVP analysis is the point where total revenues equal total costs (both fixed and variable costs). At this break-even point, a company will experience no income or loss. This break-even point can be an initial examination that precedes more detailed CVP analysis.
Every firm has a prime motive of not only earning profit but also maximizing it. A profit does not happen by chance. It has to be managed. Cost-volume-profit analysis (CVP Analysis) is a tool of planning for profit. CVP analysis is helpful for developing alternative strategies in sales planning and cost estimation. Certain relationship exists among the variables like selling price, sales volume and taxes. Cost-volume-profit analysis (CVP analysis) is an accounting technique showing the relationship among these variables. CVP analysis, though most often illustrates business cases, is equally applicable for not profit making organizations to allocate scarce economic resources most effectively among the competing alternatives. Allocation of scarce resources among the various demanding sectors is the most important issue of national planning.

CVP analysis is the analysis of the relationship between cost and volume of activities and the effect of the relationship on profit. Managers can use the concept of cost-volume-profit analysis to forecast volume of activity at which the firm will break-even or attain target profits. CVP analysis is therefore, a useful tool that helps managers, business owners and entrepreneurs to determine the profit potential of a new firm or the impact on profit due to changes in selling price, cost or level of activities of current business.

Costs-Volume Relationship

Costs show important behaviour in relation to the volume of activity such as:
* Total variable costs change in the same proportion and in the same direction as the volume by output change.
* Per unit variable costs remain fixed.
* Total fixed costs remain unchanged for the same period of time whatever is the level of output within the relevant range.

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Re: cost volume profit analysis

Post by himanshu goyal on Wed Jan 04, 2017 10:30 pm

The most profitable combination of variable cost, fixed cost, selling price and sales volume can be found with the help of cost volume profit analysis. If fixed costs can be reduced by a greater amount, the profits can sometimes be increased by reducing the contribution margin. We have seen that the way to improve profits is to increase the total contribution margin figure, Sometimes this can be done by reducing the fixed costs (such as advertising) and thereby increasing volume; and some times it can be done by trading off variable and fixed costs with appropriate changes in volume. Many other combinations of factors are possible.
Cost-volume-profit analysis employs the same basic assumptions as in breakeven analysis. The assumptions underlying CVP analysis are:
1. The behaviour of both costs and revenues in linear throughout the relevant range of activity. (This assumption precludes the concept of volume discounts on either purchased materials or sales.)
2. Costs can be classified accurately as either fixed or variable.
3. Changes in activity are the only factors that affect costs.
4. All units produced are sold (there is no ending finished goods inventory).
5. When a company sells more than one type of product, the sales mix (the ratio of each product to total sales) will remain constant....

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Re: cost volume profit analysis

Post by salonimaheshwari31 on Fri Jan 06, 2017 4:28 pm

Cost volume profit analysis is a tool that can be used to analysis financial position of a company and make better business decisions. With this business man can know about the point at which they cover their variable as well as fixed cost, and margin of safety of their business from this they can predict how future spending and production will contribute to the success of the company. One the biggest advantages to CVP analysis is that calculations are incredibly simple. CVP analysis uses a standard set of formulas that work for all of the analysis techniques.

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Re: cost volume profit analysis

Post by Simran Pipariya on Sat Jan 07, 2017 12:07 am

Cost-volume-profit (CVP) analysis is used to determine how changes in costs and volume affect a company's operating income and net income. CVP analysis requires that all the company's costs, including manufacturing, selling, and administrative costs, be identified as variable or fixed. It serve as a valuable tool for managers. It provides a simple system of calculations that managers use to estimate the financial effects of a broad range of decisions. In doing so, it compares the relationship between costs of producing goods, volume of goods sold and profits. It gives companies strong insight into the profitability of their products or services. Cost-volume-profit analysis is a simple but flexible tool for exploring potential profit based on cost strategies and pricing decisions. Even entities without a profit goal find CVP useful.
the greater the unit contribution margin, the greater is the amount that a company will be willing to spend to increase unit sales.

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Re: cost volume profit analysis

Post by Kunwar Kartikay on Sun Jan 08, 2017 1:43 pm

CVP analysis, or cost-volume-profit analysis, serves as a valuable tool for managers. CVP analysis provides a simple system of calculations that managers use to estimate the financial effects of a broad range of decisions. In doing so, CVP compares the relationship between costs of producing goods, volume of goods sold and profits. The implementation of cost volume profit analysis is very important and can never be over emphasized and to achieve this goal, target and objective, it is beckoned on the decision of managers.
CVP analysis has following assumptions:
1.All cost can be categorised as fixed as well as variable cost.
2.Sales price per unit, variable cost per unit and fixed cost are constant.
3.All units produced are sold.
Many companies and accounting professionals use cost-volume-profit analysis to make informed decisions about the products or services they sell
The CVP approach to analysis is beneficial, but it is limited in the amount of information it can provide in a multi-product operation. Much of the analysis that is done by business managers who use this approach is done based on a single product. Northern Arizona University notes that multi-product businesses, such as restaurants, can have a difficult time with CVP analysis because menu items, for instance, are likely to have many variable cost ratios. This makes the challenge of CVP analysis all the more difficult because it must be done for each specific product.

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Re: cost volume profit analysis

Post by Rhythm on Tue Jan 10, 2017 7:09 pm

Cost-Volume-Profit [CVP] analysis is an analytical tool for studying the relationship between volume, cost, prices, and profits. It is very much an extension, or even a part of marginal costing. It is an integral part of the profit planning process of the firm.

However, formal profit planning and control involves the use of budgets and other forecasts, and the CVP analysis provides only an overview of the profit planning process. Besides it helps to evaluate the purpose and reasonableness of such budgets and forecasts.

Generally, CVP analysis provides answers to questions such as:
(a) What will be the effect of changes in prices, costs, and volume on profits?

(b) What minimum sales volume need be affected to avoid losses?

(c) Which product is the most profitable one and which product or operation of a plant should be discontinued?

Importance of CVP Analysis:

The CVP analysis is very much useful to management as it provides an insight into the effects and inter-relationship of factors, which influence the profits of the firm. The relationship between cost, volume and profit makes up the profit structure of an enterprise. Hence, the CVP relationship becomes essential for budgeting and profit planning.
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Re: cost volume profit analysis

Post by Mohini Choudhary on Wed Jan 11, 2017 10:59 pm

Cost-volume profit (CVP) analysis is based upon determining the breakeven point of cost and volume of goods and can be useful for managers making short-term economic decisions. Cost-volume profit analysis makes several assumptions in order to be relevant including that the sales price, fixed costs and variable cost per unit are constant. Running this analysis involves using several equations using price, cost and other variables and plotting them out on an economic graph. CVP analysis is a method of cost accounting that is concerned with the impact varying levels of sales and product costs will have on operating profit. CVP analysis is only reliable if costs are fixed within a specified production level. All units produced are assumed to be sold and all costs must be variable or fixed in a CVP analysis. The basic CVP formula is the price per unit multiplied by the number of units sold equals the sum of total variable costs, total fixed costs and accounting profit. Total variable costs equal the number of units sold multiplied by the variable cost per unit. CVP analysis also manages product contribution margin. Contribution margin is the difference between total sales and total variable costs. For a business to be profitable, the contribution margin must exceed total fixed costs. The contribution margin may also be calculated per unit. The unit contribution margin is simply the unit variable cost subtracted from the unit sales price. The contribution margin ratio is determined by dividing the contribution margin by total sales. Contribution margin help to take decisions in organisation.




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