muhammed samsuzzaman e mail: [email protected] senior teacher kakoli high school school e...
TRANSCRIPT
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Muhammed Samsuzzaman E mail: [email protected]
Senior Teacher
Kakoli High SchoolSchool E mail: [email protected]
Web address: www.kakolihighschool.com
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Subject:Busin
ess Enterpreunersh
ip
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Let’s watch the picture
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What is your evaluation?
One is laughing by making profit
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Today’s Lesson
Profit Planning Analysis
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Learning Outcomes
1. Speak about profit/loss2. Understand about BEP3. Clear concept about Fixed & Variable costs.4. To know about profitable business or margin
of safety.
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If a seller sold a product at Tk. 50
If its cost is Tk. 40
Find out profit?
Tk. 10Rough and Solution
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Profit = Sales price – Cost price
Oppositely
Loss = Cost – sales
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Cost
1. Fixed cost 2. Variable cost
Rent
Insurance
Salary Labor
Material
Factory OH
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Sales price per unit
Variable cost per unit
Contribution Margin per unit
SP
VC
CM
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Lenovo company sold a product at Tk. 20 , its variable Cost per unit Tk. 12 and Fixed cost Total
Tk. 20,000
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Sales price per unit
Variable cost per unit
Tk. 20
Tk. 12
Contribution Margin per unit Tk. 8
SP
VC
CM
CM = -SP VC
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So we find that Tk. 8 is earn from one unit. It is not profit. Carefully think that we deduct only variable cost. Fixed cost totally denied. But we have to deduct fixed cost to find out actual profit . Fixed cost is Tk. 20,000 . How many units need to sale to cover this fixed cost Tk. 20,000?
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Tk 8 earn from 1 unit
Tk 20,000 earn from __________ unit
Yes!
Tk. 20,000
Tk. 8
Fixed cost
Contribution margin per unit
2500 unit
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Fixed cost
Contribution margin per unit
Break even point =
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Sales (2500X20) = 50,000
Less , Variable cost(2500 X 12) = 30,000
Contribution Margin = 20,000
Less , Fixed Cost = 20,000
Profit = 0
Income statement for 2500 unit
So, we found that Break Even Point (BEP) is a point where no profit and no loss.
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0 500 1000 1500 2000 2500 3000
60,000
50,000
40,000
30,000
20,000
10,000
0
Unit
FC
Sales Line
Variable cost Line
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Sales per unit Tk. 60 Variable per unit Tk. 40 , Fixed Cost Tk. 80,000 .
i)What Is CM?ii)What is Break even point and Break even sales?iii)If the company wants to make profit Tk. 20,000. How many unit must be sold?
Evaluation
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CM = SALES PER UNIT – VARIABLE COST PER UNIT = 60 – 40 = 20
BEP = FC / CM per unit = 80,000 / 20 = 4000 unit.
Break even sales = 4000 unit X 60 = 2,40,000.
Target sale = ( FC + Desire Profit)/ CM per unit = (80,000+ 60,000) / 20 = 7,000 unit
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Optical company sold a unit at Tk. 100 , its variable Cost per unit Tk. 80 and Fixed cost Total Tk. 1,20,000.
i) Find out BEP ?Ii) If The Company wants to make a
Profit Tk. 60,000 how many unit must be sold?
Iii) Draw a break even chart.
Home work
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Thanks To All .
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?Sales Tk. 50
Cost Tk. 40 Tk. 10
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Profit