RevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioStraight-LineDepreciationAnexampleof a fixedcostAdd/Dropa SalesRegionAnexampleof a step-wise costContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.FixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)DirectLaborAnexample ofa variablecostContributionMargin(Formula)= Sales -VariableCostsContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioRevisedBreak-Even Pointin DoMaintenanceAnexampleof a mixedcostMixedCostsCosts thatinclude bothfixed andvariable costcomponents.Unit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitAdd/Drop aWarehouseAnexampleof a step-wise costStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersPropertytaxesAnexampleof a fixedcostDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioVariableCostsCosts thatchange inproportion tochanges involume ofactivityShippingAnexample ofa variablecostMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / salesRevisedMarginof Safety= (expectedsales - breakeven sales) /expectedsalesBreak-EvenPoint inDollars= fixedcosts /contributionmargin ratioStraight-LineDepreciationAnexampleof a fixedcostAdd/Dropa SalesRegionAnexampleof a step-wise costContibutionMargin(Definition)This is whatis left over tocover fixedcosts aftersales.FixedCostsCosts that do notchange when thevolume of activitychanges (within arelevant range)DirectLaborAnexample ofa variablecostContributionMargin(Formula)= Sales -VariableCostsContributionMargin PerUnit= sellingprice per unit- varaiablecosts perunitRevisedBreak-Even Pointin Dollars= revisedfixed costs /revisedcontributionmargin ratioRevisedBreak-Even Pointin DoMaintenanceAnexampleof a mixedcostMixedCostsCosts thatinclude bothfixed andvariable costcomponents.Unit Salesat TargetIncome=(fixed costs +target income)/ contributionmargin per unitBreak-EvenPoint inUnits= fixed costs/ contributionmargin perunitAdd/Drop aWarehouseAnexampleof a step-wise costStep-WiseCostsa.k.a. stair-stepcost, has a steppattern in costssuch as addinga shift ofworkersPropertytaxesAnexampleof a fixedcostDollarSales atTargetIncome= (fixed costs+ targetincome) /contributionmargin ratioVariableCostsCosts thatchange inproportion tochanges involume ofactivityShippingAnexample ofa variablecostMargin ofSafety (inpercent)=(expectedsales - break-even sales) /expectedsalesCost-Volume-Profit (CVP)AnalysisA planning methodthat includespredicting thevolume of activity,the costs incurred,sales earned, andprofits receivedContributionMarginRatio=contributionmargin per unit/ selling priceper unit OR =contributionmargin / sales

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