See what we can offer to your school
"SimpleStudy just makes sense...”
Get the best plan for your school
10 cards from this deck
Only includes variable costs when valuing products
SP−VC\text{SP} - \text{VC}SP−VC
Remain unchanged regardless of production volume
Change directly with production volume
Where total revenue equals total costs (no profit or loss)
Fixed costsContribution per unit\frac{\text{Fixed costs}}{\text{Contribution per unit}}Contribution per unitFixed costs
Actual sales−BEP\text{Actual sales} - \text{BEP}Actual sales−BEP
Contribution per unitSP×100\frac{\text{Contribution per unit}}{\text{SP}} \times 100SPContribution per unit×100
FC+Profit targetContribution/unit\frac{\text{FC} + \text{Profit target}}{\text{Contribution/unit}}Contribution/unitFC+Profit target
Cannot be used (doesn't comply with accounting standards)
Select your subjects, and get access to A+ resources today.