Reading...
Play button
Play button
Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
9 Cards in this Set
- Front
- Back
|
Degree of operating leverage
|
Contribution margin/Net operating income
|
|
|
Margin of safety percentage
|
Margin of safety in dollars/total budgeted (or actual) sales in dollars
|
|
|
margin of safety in dollars
|
total budgeted sales - break even sales
|
|
|
dollar sales to break even
|
fixed expenses/cm ratio
|
|
|
unit sales to break even
|
fixed expenses/unit cm
|
|
|
dollar sales to attain a target profit
|
target profit + fixed expenses/cm ratio
|
|
|
unit sales to attain the target profit
|
target profit + fixed expenses
|
|
|
Target profit analysis
|
Profit = unit CM x Q - fixed exp.
|
|
|
CM ratio
|
total contribution margin/total sales
|
