Step-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersMixedCostsCosts thatinclude bothfixed andvariable costcomponents.Unit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitPropertytaxesAnexampleof a fixedcostDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioMaintenanceAnexampleof a mixedcostFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)VariableCostsCosts thatchange inproportion tochanges involume ofactivityContributionMargin(Formula)= Sales -VariableCostsDirectLaborAnexample ofa variablecostCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedStraight-LineDepreciationAnexampleof a fixedcostRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesRevisedBreak-Even Pointin DoBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitShippingAnexample ofa variablecostContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.ContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitAdd/Dropa SalesRegionAnexampleof a step-wise costContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioAdd/Drop aWarehouseAnexampleof a step-wise costStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersMixedCostsCosts thatinclude bothfixed andvariable costcomponents.Unit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitPropertytaxesAnexampleof a fixedcostDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioMaintenanceAnexampleof a mixedcostFixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)VariableCostsCosts thatchange inproportion tochanges involume ofactivityContributionMargin(Formula)= Sales -VariableCostsDirectLaborAnexample ofa variablecostCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedStraight-LineDepreciationAnexampleof a fixedcostRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesRevisedBreak-Even Pointin DoBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitShippingAnexample ofa variablecostContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.ContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitAdd/Dropa SalesRegionAnexampleof a step-wise costContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioAdd/Drop aWarehouseAnexampleof a step-wise cost

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