Samenvatting Kostenbatenanalyse 2.3 formules

H2
Cost of goods manufactured
Direct materials:
Beginning inventory …
Purchases of direct material … +
Costs of direct materials available for use …
Endig inventory … -
Direct materials used …
Direct manufacturing labor … +
Manufacturing overhead costs:
Indirect manufacturing labor …
Supplies …
Depreciaton …
Miscellaneous … +
Total manufacturing overhead costs … +
Manufacturing costs incurred …
Beginning work-in-process inventory … +
Total manufacturing costs to account for …
Ending work-in-process inventory … -
Costs of goods manufactured …

Income statement
Revenues …
Costs of goods sold:
Beginning fnished goods inventory …
Costs of goods manufactured … +
Costs of goods available for sale …
Ending fnished goods inventory … -
Cost of goods sold … -
Gross margin …
Operatng costs … -
Operatng income …

H3
Contribution margin
Contributon margin per unit = selling price – variable cost per unit
Contributon margin total = total revenues – total variable costs
Contributon margin percentage = contributon margin / revenues
Contributon margin percentage = contributon margin per unit / selling price
Contributon margin percentage = fxed costs / breakeven point in revenues
Selling price = variable cost per unit / (1 – contributon marge percentage)

Operating income
Operatng income = contributon margin – fxed costs
Operatng income = revenues – variable costs – fxed costs
Operatng income = units sold * (selling price – variable costs per unit) – fxed costs

Break even
Breakeven 1 product = fxed costs / contributon marge
Breakeven >1 producten= fxed costs / average CM
Breakeven revenues = breakeven number of units x selling price
Breakeven revenues = fxed costs / contributon marge percentage