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3.4- Breakeven Analysis | The Contribution Margin Method

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3.4- Breakeven Analysis | The Contribution Margin Method

This week will investigate the internal information needed for business planning, including costs, break-even analysis, and pricing.

International Business Capstone

课程 6（共 6 门，International Business Essentials 专项课程）

The Capstone project is the culmination of the International Business Essentials specialisation, and brings together knowledge gained in the previous courses and applies this to a real-world scenario. Throughout the Capstone, you’ll be taught new skills, and will use the knowledge you have gained throughout the Specialisation to develop a business plan. This course forms part of a specialisation from the University of London designed to help you develop and build the essential business, academic, and cultural skills necessary to succeed in international business, or in further study. If completed successfully, your certificate from this specialisation can also be used as part of the application process for the University of London Global MBA programme, particularly for early career applicants. If you would like more information about the Global MBA, please visit https://mba.london.ac.uk/. This course is endorsed by CMI

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教学方

Barry McCarthy
Senior Teaching Fellow

脚本

[MUSIC]

Another way of looking at break even analysis is to

use the Contribution Margin Method.

This method uses contribution margin per unit of output that is required to

cover those fixed costs.

Okay, so we've looked at the equation method.

Let's have a look at an alternative using the unit contribution margin.

We'll use the same example, same values, so

we have to calculate the break even volume of sales.

Once again, let x be the units required.

The number of units.

The unit contribution margin is calculated as the unit selling price minus

the unit variable cost, that's a key concept in management accounting.

And therefore, we can say that, x the number of units will equal

the fixed costs plus any net profit divided by the unit contribution margin.

And that will give you a break even point, if we set net profit to 0.

So in our example we can say the x is (150,000 + 0) / (10- 4).

Or (150,000/6), and we get the same answer as previously, x is 25, 000 units.

That's a quick method of calculating your break even point.

It's the fixed costs simply divided by the contribution per unit.

A slightly different alternative, but still using the contribution margin ratio.

Once again, using the same values as before, this time we'll calculate break

even, but not in terms of units, in terms of the sales revenue needed to break even.

We can make use of the contribution margin ratio to calculate these

sales that are required just to cover the fixed costs, and therefore to break even.

The contribution margin ratio is the unit contribution margin divided

by the revenue per unit, expressed as a percentage, so multiplied by 100.

So we already know that the contribution margin is 10 pounds minus 4, or 6.

And if we divide that by the revenue per unit of 10,

multiply that by 100, we know that the answer is 0.6 or 60%.

Simply, the contribution per unit divided by the selling price, multiplied 100.

If we use the same values once again, the answer to our question is,

what is break even point in terms of sales revenue?

We can say the answer, the number of units if you wish,

x equals fixed cost plus net profit divided by contribution margin ratio.

So in this case, rather than dividing by 6, we're dividing by 0.6 or 60%.

So x equals 150,000 + 0, remember we're not looking for a profit,

we're looking for break even, divided by 60% equals 250,000 pounds.

So 150 divided by 0.6.

And that is the revenue needed to break even.

[MUSIC]

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