علاقة التكلفة بالحجم بالربح الفصل السابع. © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin تحليل التعادل :- التأثير على الدخل نتيجة التغيرات.

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Presentation transcript:

علاقة التكلفة بالحجم بالربح الفصل السابع

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin تحليل التعادل :- التأثير على الدخل نتيجة التغيرات في كل من :- سعر بيع الوحدة حجم المبيعات او النشاط تكلفة متغيرة للوحدة تكاليف ثابتة اجمالية تشكيلة الوحدات المباعة

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin أساسيات العلاقة بين الحجم والربح والتكاليف حافة الربح هي المبلغ المتبقي بعد استبعاد التكاليف المتغيرة لمواجهة التكاليف الثابتة

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin اساسيات تحليل العلاقة بين التكلفة والحجم والربح بعد استبعاد التكاليف الثابتة من حافة الربح يطلق على المتبقي الدخل التشغيلي

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin مدخل حافة الربح كل وحدة مبيعات اضافية تباع ( سعر بيع 500 ريال وتكلفة متغيرة 300 ريال ) تضيف 200 ريال حافة ربح تشارك في تغطية التكاليف الثابتة وبعدها تصبح دخل

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin مدخل حافة الربح كل شهر يجب ان تحقق الشركة من حافة الربح مبلغ وقدره ثمانون دولار لتحقيق التعادل

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin مدخل حافة الربح لو الشركة باعت 400 وحدة فقط سوف تحقق التعادل يعنى الارباح حتكون صفر

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin مدخل حافة الربح لو الشركة 401 دراجة سوف تحقق الشركة صافي دخل تشغيلي 200 دولار.

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin بيان علاقة التكلفة والحجم والربح في شكل بياني عرض العلاقة بين التكلفة والحجم والربح في شكل بياني مفيد وسوف نوضح ذلك من البيانات التالية :

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin علاقة التعادل بيانيا المصروفات الثابتة وحدات دولارات المصروفات الاجماليةاجمالي المبيعات

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin الوحدات دولارات التعادل بيانيا نقطة التعادل منطقة الربح منطقة الخسارة

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin نسبة او معدل حافة الربح بالمعادلة التالية تحسب نسبة حافة الربح ولشركة الدراجات تحسب كالاتي :- $ 80,000 $200,000 = 40% اجمالي حافة الربح اجمالي المبيعات نسبة حافة الربح =

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin نسبة حافة الربح ويمكن حساب نسبة حافة الربح عن طريق قيمة حافة الربح للوحدة وسعر بيع الوحدة سعر بيع الوحدة / نسبة حافة الربح = قيمة حافة ربح الوحدة 500/ = 200 = 40%

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin نسبة حافة الربح هذا معناه أن الشركة اذا زادت مبيعاتها بمبلغ واحد دولار فان حافة ربحها تزيد بمبلغ 0.4 دولار لأن النسبة 40%. فاذا زادت مبيعات الشركة بمبلغ دولار فما هي الزيادة المتوقعة في حافة ربح الشركة ؟؟؟؟؟؟

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin نسبة حافة الربح ان زيادة في المبيعات دولار ترتب عليه تحقيق زيادة دولار في حافة الربح 50000$* 40% = 20000$

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin مراجعة سريعة محل كوفي شوب ، سعر بيع الكوب يعادل 1.49 $ وتكلفة متغيرة للكوب تعادل 0.36 $ ، كما أن اجمالي التكاليف الثابتة تعادل ???1300 دولار. فما هي نسبة حافة الربح a b c d

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin مراجعة سريعة Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the CM Ratio for Coffee Klatch? a b c d حافة ربح الوحدة سعر بيع الوحدة نسبة حافة الربح = = ($1.49-$0.36) $1.49 = $1.13 $1.49 = 0.758

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin تطبيقات علاقة الحجم والتكلفة والربح اساس الحالة PerPercent TotalUnitof Sales مبيعات 250, % تكلفة متغيرة 150, % حافة الربح 100, % تكلفة ثابتة 80,000 الدخل 20,000

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin التغيرات في التكاليف الثابتة وحجم المبيعات شركة بيع الدراجات الحديثة تبيع حاليا شهريا 500 دراجة ويعتقد المدير ان زيادة موازنة الاعلان بمبلغ دولار يترتب عليه زيادة حجم مبيعات الدراجات الى 540 دراجة. السؤال هو هل توافق على اقتراح مدير الشركة ؟؟؟؟

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin التغيرات في التكاليف الثابتة والتغيرات في حجم المبيعات زادت المبيعات بمبلغ 20000$ الا أن الدخل انخفض بمقدار 2000 $ زادت المبيعات بمبلغ 20000$ الا أن الدخل انخفض بمقدار 2000 $ $80,000 + $10,000 الاعلان = $90,000

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin التغيرات في التكاليف الثابتة وحجم المبيعات الحل السريع المختصر

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin تطبيقات أخرى لتحليل التعادل تغيرات في التكاليف المتغيرة وحجم المبيعات ص 242 تغيرات في تكاليف ثابتة وسعربيع الوحدة وحجم المبيعات ص 242 تغيرات في التكاليف الثابتة والتكاليف المتغيرة وجدم المبيعات ص 243 تغيرات فى سعر البيع ص 244

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin تحليل التعادل يمكن التوصل لحجم او قيمة التعادل باسلوبين 1- طريقة المعادلة 2- طريقة حافة الربح

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin طريقة المعادلة الارباح = المبيعات - ( التكاليف الثابتة + التكاليف المتغيرة ) المبيعات = التكاليف الثابتة + التكاليف المتغيرة + الارباح OR عند التعادل الارباح تعادل صفر.

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin تحليل التعادل هنا المعلومات من شركة الدراجات

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin طريقة المعادلة نحن نحسب نقطة التعادل كالاتي :- المبيعات = التكاليف المتغيرة + التكاليف الثابتة + الارباح 500س = 300س حيث س = عدد الدراجات المباعة سعر بيع الوحدة الدراجة = 500 دولار التكلفة المتغيرة للوحدة الدراجة = 300 دولار التكاليف الثابتة الاجمالية للشركة = دولار

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin طريقة المعادلة نحسب نقطة التعادل بالمعادلة الاتية :- المبيعات = التكاليف المتغيرة + التكاليف الثابتة + الارباح 500س = 300س س – 300س = س = وحدة = 200/س ( حجم المبيعات ) = 80000

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin طريقة المعادلة نحن نستطيع أيضا استخدام المعادلة الاتية لحساب التعادل قيمة المبيعات = التكاليف المتغيرة + التكاليف الثابتة + الارباح ص = 0.6 ص حيث ص= اجمالي قيمة المبيعات 0.6 = نسبة التكاليف المتغيرة للمبيعات ص – 0.6 ص = ص = د دولار = 0..4 /ص= 80000

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin طريقة المعادلة نقوم بحساب قيمة مبيعات التعادل بالقيمة على النحو الاتي :- المبيعات = التكاليف المتغيرة + التكاليف الثابتة + الارباح ص= 0.6 ص ص – 0.6 ص = ص = ص ( قيمة مبيعات التعادل ) = \ 0.4= $

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin طريقة حافة الربح طريقة حافة الربح تختلف عن طريقة المعادلة كالاتي :- المصروفات الثابتة حافة ربح الوحدة = نقطة التعادل بعدد الوحدات المصروفات الثابتة نسبة معدل حافة الربح = نقطة التعادل بالقيمة

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin طريقة حافة الربح باستخدام بيانات حافة الربح $80,000=400 $200 Units = نقطة التعادل بالوحدات $80,000=$200, = نقطة التعادل بالقيمة

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the break-even sales in units? a. 872 cups b. 3,611 cups c. 1,200 cups d. 1,150 cups

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the break-even sales in units? a. 872 cups b. 3,611 cups c. 1,200 cups d. 1,150 cups Fixed expenses Unit contribution margin Break-even = $1,300 $1.49 per cup - $0.36 per cup = $1,300 $1.13 per cup = 1,150 cups =

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the break-even sales in dollars? a. $1,300 b. $1,715 c. $1,788 d. $3,129

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the break-even sales in dollars? a. $1,300 b. $1,715 c. $1,788 d. $3,129 Fixed expenses CM Ratio Break-even sales = $1, = $1,715 =

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Target Profit Analysis Suppose Wind Co. wants to know how many bikes must be sold to earn a profit of $100,000. We can use our CVP formula to determine the sales volume needed to achieve a target net profit figure.

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The CVP Equation Sales = Variable expenses + Fixed expenses + Profits $500Q = $300Q + $80,000 + $100,000 $200Q = $180,000 Q = 900 bikes

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The Contribution Margin Approach We can determine the number of bikes that must be sold to earn a profit of $100,000 using the contribution margin approach. Fixed expenses + Target profit Unit contribution margin = Unit sales to attain the target profit $80,000 + $100,000 $200 per bike = 900 bikes

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. How many cups of coffee would have to be sold to attain target profits of $2,500 per month? a. 3,363 cups b. 2,212 cups c. 1,150 cups d. 4,200 cups

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. How many cups of coffee would have to be sold to attain target profits of $2,500 per month? a. 3,363 cups b. 2,212 cups c. 1,150 cups d. 4,200 cups Fixed expenses + Target profit Unit contribution margin Unit sales to attain target profit $1,300 + $2,500 $ $0.36 = $3,800 $1.13 = 3,363 cups = =

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The Margin of Safety Excess of budgeted (or actual) sales over the break-even volume of sales. The amount by which sales can drop before losses begin to be incurred. Margin of safety = Total sales - Break-even sales Let’s calculate the margin of safety for Wind.

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The Margin of Safety Wind has a break-even point of $200,000. If actual sales are $250,000, the margin of safety is $50,000 or 100 bikes.

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The Margin of Safety The margin of safety can be expressed as 20% of sales. So sales can decrease by 20% and firm still breaks even. ($50,000 ÷ $250,000)

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the margin of safety? a. 3,250 cups b. 950 cups c. 1,150 cups d. 2,100 cups

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the margin of safety? a. 3,250 cups b. 950 cups c. 1,150 cups d. 2,100 cups Margin of safety = Total sales – Break-even sales = 950 cups = 2,100 cups – 1,150 cups or 950 cups 2,100 cups Margin of safety percentage == 45%

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Cost Structure and Profit Stability Which is better – high variable costs and low fixed costs or vice-versa See Bogside / Sterling example on pages 249 – 250

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Operating Leverage A measure of how sensitive net operating income is to percentage changes in sales. With high leverage, a small percentage increase in sales can produce a much larger percentage increase in net operating income. Contribution margin Net operating income Degree of operating leverage =

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Operating Leverage $100,000 $20,000 = 5

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Operating Leverage With a operating leverage of 5, if Wind increases its sales by 10%, net operating income would increase by 50%. Here’s the verification!

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Operating Leverage 10% increase in sales from $250,000 to $275, % increase in sales from $250,000 to $275, results in a 50% increase in income from $20,000 to $30, results in a 50% increase in income from $20,000 to $30,000.

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the operating leverage? a b c d. 2.92

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. 2,100 cups are sold each month on average. What is the operating leverage? a b c d Contribution margin Net operating income Operating leverage = $2,373 $1,073 = = 2.21

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check At Coffee Klatch the average selling price of a cup of coffee is $1.49, the average variable expense per cup is $0.36, and the average fixed expense per month is $1,300. 2,100 cups are sold each month on average. If sales increase by 20%, by how much should net operating income increase? a. 30.0% b. 20.0% c. 22.1% d. 44.2%

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Quick Check At Coffee Klatch the average selling price of a cup of coffee is $1.49, the average variable expense per cup is $0.36, and the average fixed expense per month is $1,300. 2,100 cups are sold each month on average. If sales increase by 20%, by how much should net operating income increase? a. 30.0% b. 20.0% c. 22.1% d. 44.2%

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Teaching Note: Verify increase in profit

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin The Concept of Sales Mix Sales mix is the relative proportions in which a company’s products are sold. Different products have different selling prices, cost structures, and contribution margins. Let’s assume Wind sells bikes and carts and see how we deal with break-even analysis.

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Multi-product break-even analysis Wind Bicycle Co. provides the following information: $265,000 $550,000 = 48.2% (rounded)

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Impact of Change in Sales Mix See Sound Unlimited example on page 254 – 256 Sales mix is very often the reason for changes in profitability for one period to the next.

© The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin End of Chapter 6