Edit Game
ACCT4 CVP Formulas
 Delete

Use commas to add multiple tags

 Private  Unlisted  Public



 Save


Get beautiful free images


Delimiter between question and answer:

Tips:

  • No column headers.
  • Each line maps to a question.
  • If the delimiter is used in a question, the question should be surrounded by double quotes: "My, question","My, answer"
  • The first answer in the multiple choice question must be the correct answer.

 Import questions


Get beautiful free images






 Save   15  Close
You can use the change in NOI (profit) formula only if:
 
Sales volume and/or fixed expenses did change
 
Unit CM and CM ratio did change
 
Selling price or variable expenses did change
 
Sales volume and fixed expenses did not change
What is the formula for percentage change in NOI due to a percentage change in sales?
 
DOL x % change in sales
 
DOL / % change in sales
 
Old NOI x DOL
 
Old NOI x % change in sales
What is the formula for degree of operating leverage (DoL)?
 
CM / NOI
 
NOI / CM
 
CM / Sales
 
Sales / CM
What is the formula for margin of safety (MoS) as a percentage of sales?
 
MoS ($) / Total budgeted or actual sales
 
Total budgeted or actual sales / MoS ($)
 
BE sales / Total budgeted or actual sales
 
Total budgeted or actual sales / BE sales
What is the formula for margin of safety (MoS) in dollars?
 
Total budgeted or actual sales - BE sales
 
BE sales - Total budgeted or actual sales
 
BE sales / Total budgeted or actual sales
 
Total budgeted or actual sales / BE sales
What is the formula for target profit (TP) in dollars?
 
(TP + Fixed expenses) / CM ratio
 
(TP + Fixed expenses) / Unit CM
 
TP / CM ratio
 
TP / Unit CM
What is the formula for target profit (TP) in units?
 
(TP + Fixed expenses) / Unit CM
 
(TP + Fixed expenses) / CM ratio
 
TP / Unit CM
 
TP / CM ratio
What is the formula for breakeven point (BE) in units?
 
Fixed expenses / Unit CM
 
Fixed expenses / CM ratio
 
Unit CM / Fixed expenses
 
CM ratio / Fixed expenses
What is the formula for breakeven point (BE) in dollars?
 
Fixed expenses / CM ratio
 
Fixed expenses / Unit CM
 
Unit CM / Fixed expenses
 
CM ratio / Fixed expenses
What is the formula for change in NOI (profit)?
(Unit CM x Change in sales (units)) - Change in fixed expenses   -or-    (CM ratio x Change in sales (dollars)) - Change in fixed expenses
What is the formula for change in total contribution margin?
Unit CM x Changes in sales (units)   -or-   CM ratio x Change in sales (dollars)
What is the formula for the variable expense ratio?
 
Variable expenses / Sales
 
Sales / Variable expenses
 
Variable expenses / NOI
 
NOI / Variable expenses
What is the formula for contribution margin ratio (CM ratio)?
 
CM / Sales
 
Sales / CM
 
CM / NOI
 
NOI / CM
What is the formula for contribution margin per unit (unit CM)?
 
CM / Units sold
 
Units sold / CM
 
CM / Sales
 
Sales / CM
What is the formula for contribution margin (CM)?
 
Sales - Variable expenses
 
Variable expenses - Sales
 
Sales - Fixed expenses
 
Net operating income - Variable expenses


Get beautiful free images

Your experience on this site will be improved by allowing cookies.