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Cost Type, Cost Volume Analysis, Total Fixed cost - Coggle Diagram
Cost Type
Margin Safety
MOS Units/ Expected Sales Unit= %
Expected Sales Rev- Break Even Sales Rev= Dollars
Expected Sales Unit- Break Even Sales Unit =Units
Cost Value Profit
Break Even Analysis
Profit Calculation
Calculations
Contr Margin / Sales Price = Contribution Margin Ratio
Fixed Cost /Cont. Per Unit= Break Even Units
Fixed Cost / Contribution Margin Ratio= Break Even Sales Requirement
Selling Price Per Unit- Variable Cost Per Unit= Unit Cont. Margin
Fixed Cost
Discretionary Annual
Discretionary Long Term
Committed
Mixed Cost
High Low Method
TC= Variable Cost + Fixed Cost
Variable Cost
Step variable Cost
Cost Volume Analysis
Variable Cost per Unit
Product Sold Mix
Product Price
Total Fixed Cost
Level of Activity
Total Fixed cost