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11 Cards in this Set
- Front
- Back
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contribution margin CM |
revenue - variable EXP |
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operation income |
CM- fixed EXP |
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Contribution margin ratio |
CM per unit ----------------- sale price per unit |
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Variable cost ratio |
variable cost per unit ------------------------------ sale price per unit |
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CM ration + variable cost ratio= |
100% |
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break even point in units |
Fixed EXP -------------- CM per unit |
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break even point in dollars |
fixed EXP ------------------ CM ratio |
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margin of saftey |
total sales- break even point |
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advantages and disadvantages of high fixed costs |
bad years = low income good years = high income |
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degree of operating leverage |
CM ------------------ Net operating income |
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sales mix |
when you have 2 or more products. the % of total income each product rakes in |
