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Contribution Margin Analysis: Break-Even Calculations and Segment Decision Models

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Finance - Personal Finance

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charlotte1oxhi Created by 10 mon ago

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Cards in this deck(28)
The formula for Unit Contribution Margin is _____ - vc / unit.
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The Contribution Margin Ratio Formula is _____ / sales.
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To calculate Break Even Sales or Dollars, use the formula _____ / CM ratio.
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The formula for Break Even Units is _____ / unit CM.
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A Traceable Fixed Cost is any cost that _____ if the segment goes away.
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If the segment margin is _____, keep the segment.
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If the segment margin is _____, drop the segment.
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The Target Profit Formula (in sales or $) is _____ + target profit / CM Ratio.
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The Target Profit Formula (in units) is _____ + target profit / Unit CM.
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In the High-Low Formula, step 1 is to find B = _____ / change in activity.
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In the High-Low Formula, step 2 is to find A using the equation y = a + bx by plugging in a cost for Y and an activity for _____.
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In Least Squares Regression, a is the _____.
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In Least Squares Regression, b is the _____.
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To find the slope or b in least squares, use Excel with the formula =slope(known ys, _____).
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To find the intercept or a in least squares, use Excel with the formula =intercept(known ys, _____).
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In regression analysis, the 'known ys' are the _____ range.
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In regression analysis, the 'known xs' are the _____ range.
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MOS stands for _____.
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The formula for MOS $ is _____ - break even sales.
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The formula for MOS % is MOS $ / _____.
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To rank or calculate the constraint, use the formula unit cm / _____.
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A constraint is usually related to _____.
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Special Order costs only include _____ costs and _____ fixed costs.
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DOL stands for _____.
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The DOL formula is _____ / net operating income.
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To find the % Change in Sales, use the formula (new-old)/_____.
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The formula for % Change in Net Operating Income is DOL x _____.
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To find the opportunity cost, consider the CM or the _____ you give up.
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