MaintenanceAnexampleof a mixedcostUnit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitContributionMargin(Formula)= Sales -VariableCostsContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesDirectLaborAnexample ofa variablecostContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.VariableCostsCosts thatchange inproportion tochanges involume ofactivityAdd/Drop aWarehouseAnexampleof a step-wise costShippingAnexample ofa variablecostRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitAdd/Dropa SalesRegionAnexampleof a step-wise costFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)MixedCostsCosts thatinclude bothfixed andvariable costcomponents.Straight-LineDepreciationAnexampleof a fixedcostBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioRevisedBreak-Even Pointin DoRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioPropertytaxesAnexampleof a fixedcostMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedMaintenanceAnexampleof a mixedcostUnit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitContributionMargin(Formula)= Sales -VariableCostsContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesDirectLaborAnexample ofa variablecostContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.VariableCostsCosts thatchange inproportion tochanges involume ofactivityAdd/Drop aWarehouseAnexampleof a step-wise costShippingAnexample ofa variablecostRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitAdd/Dropa SalesRegionAnexampleof a step-wise costFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)MixedCostsCosts thatinclude bothfixed andvariable costcomponents.Straight-LineDepreciationAnexampleof a fixedcostBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioRevisedBreak-Even Pointin DoRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioPropertytaxesAnexampleof a fixedcostMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits received

CVP Bingo - Call List

(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.


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  1. An example of a mixed cost
    Maintenance
  2. =(fixed costs + target income) / contribution margin per unit
    Unit Sales at Target Income
  3. = Sales - Variable Costs
    Contribution Margin (Formula)
  4. =contribution margin per unit / selling price per unit OR = contribution margin / sales
    Contribution Margin Ratio
  5. An example of a variable cost
    Direct Labor
  6. = selling price per unit - varaiable costs per unit
    Contribution Margin Per Unit
  7. This is what is left over to cover fixed costs after sales.
    Contibution Margin (Definition)
  8. Costs that change in proportion to changes in volume of activity
    Variable Costs
  9. An example of a step-wise cost
    Add/Drop a Warehouse
  10. An example of a variable cost
    Shipping
  11. = (expected sales - break even sales) / expected sales
    Revised Margin of Safety
  12. a.k.a. stair-step cost, has a step pattern in costs such as adding a shift of workers
    Step-Wise Costs
  13. = fixed costs / contribution margin per unit
    Break-Even Point in Units
  14. An example of a step-wise cost
    Add/Drop a Sales Region
  15. Costs that do not change when the volume of activity changes (within a relevant range)
    Fixed Costs
  16. Costs that include both fixed and variable cost components.
    Mixed Costs
  17. An example of a fixed cost
    Straight-Line Depreciation
  18. = fixed costs / contribution margin ratio
    Break-Even Point in Dollars
  19. Revised Break-Even Point in Do
  20. = revised fixed costs / revised contribution margin ratio
    Revised Break-Even Point in Dollars
  21. An example of a fixed cost
    Property taxes
  22. =(expected sales - break-even sales) / expected sales
    Margin of Safety (in percent)
  23. = (fixed costs + target income) / contribution margin ratio
    Dollar Sales at Target Income
  24. A planning method that includes predicting the volume of activity, the costs incurred, sales earned, and profits received
    Cost-Volume-Profit (CVP) Analysis