Mathematical approach to CVP

[Bishara]

أمعن في المعادلة الحسابية التالية والتي سوف اكتبها باللغة الأنجليزية

Net profit = (unit sold ×unit selling price)-[(units sold ×unit variale Cost)+total fixed costs]

Np= net profit

x= units sold

p= price selling

b= unit variable cost

a= total fixed cost

Np= Px- (a+bx

لحساب نقطة التعادل تكون المعادلة الرجاء حفظ هذه المعادلة حيث سوف اطرح سؤال كله مبني عليها

a+bx=Px-NP

[As_sa2003]

عزيزي في الاخر احنا عايزين X There fore Total Fixed Cost+Estimated Net Income BEP = ------------------------------- Contribution Magin

[As_sa2003]

قول يا جميل السؤال

[Bishara]

the question as it came in the book

zzz Enterprise operate in the lesiure and enteertainmentindustry and on of the activities is to promote concerts at location throughout europ.the Company is examining the viability of concert in stocholm estimated fixed cost are $60000 ,these include the fees paid to perfmers , the hire of the venue and advertising costs,variable costs consist of the cost of a pre-paked buffet which will be provided by a firm of caterers at a price, whic is currently being negotiated but it is likely to be in the region of $10 per ticket sold the proposed price for the sale of ticket is $20 .the Management of zzz have requested the following informatin

A-the number of tickets that must be sold to break even

B-How many tickets must be sold to earn $30000 target profit

C-what profit would result if 8000 tickets were sold

D-What the selling price would have to be charged to give profit of $30000 on slaes of 8000 tickets , fixed cost of $60000 and variable cost of $10 per ticket

E- How many additional tickets must be sold to cover the extra cost of televeision advertising of $8000?

يا احبائي هذ السؤال الأجابة عليكم والتصحيح على الأخوة

[alaaaboulela]

the answers in its oreder

a = 6000 unit

b = 9000 unit

c = 20 000 unit

d = 21.25 $usd

e = 800 unit

والله الموفق ,,,

[Bishara]

اخي الفاضل علاء بما انك اجبت كل الأجابات صحيحة ولله الحمد نرجوا منك مرة ثانية ان تضع طريقة الحل وليس الجواب فقط حتى يستفيد الأخوة من طريقة الأجابة على هذه الأسئلة البداية : Break even Point NP= PX- (a+bx a=bx= px-Np 60,000+10 = 20x-0 60,000= 10x x= 6000 ------------------------- Unit to be sold to obtain A $30000 Target profit Np= Px- (a+bx $30000= 20x-(60000+10x 90000=10x x=9000 ----------------- وسوف اترك للأخ علاء الجزئين التالين للأجابة عليهم ويقوم بوضع حل المعادلات

[As_sa2003]

السلام عليكم

اسمحوا الى اقول الحل

TFC ---TOTAL FIXED COST (60000.00 )0

P - PRICE (20.00)0

UVC --- UNIT VARIABLE COST (10.00 )0

UCM -- UNIT CONTRIBUTION MARGIN (20-10)0

TP -- TARGET PROFIT(30000.00)0

A-the number of tickets that must be sold to break even

TFC

=----------------------------

UCM

EQUAL =60000/10 = 60000

B-How many tickets must be sold to earn $30000 target profit

TFC + TP

=-------------------------------

UCM

EQUAL =( 60000+30000)÷10

EQUAL 9000

C-what profit would result if 8000 tickets were sold

الحلول

الحل الاول

بما ان عند 6000 وحده مفيش ربح او خسارة

اذن بيع 8000 يحقق UCM لعدد 2000

اذن 2000× 10 = 20000 جنيه

الحل الثاني

8000× 10 UCM = مبلغ 80000 يخصم 60000 TCF يساوي 20000

[As_sa2003]

D-What the selling price would have to be charged to give profit of $30000 on slaes of 8000 tickets , fixed cost of $60000 and variable cost of $10 per ticket

الحل

TFC + TP

BEP = ------------------------------------------

UCM

90000

وحدة 8000=------------------

(P-UVC )

حل المعادلة حتلاقي P تساوي 21.25

E- How many additional tickets must be sold to cover the extra cost of televeision advertising of $8000?

الحل

بما ان المساهمة الحدية 10 جنية لكل وحدة

اذن 8000 ÷ 10 = 800 وحدة

تحياتي

ASHRAF MADKOUR

CMA III