Cpv analysis case solution
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The document summarizes production and sales data for two candy products: chocolate candy and coffee candy. It calculates the break-even point in units to be 332,273 based on total fixed costs of $7.75 million and total contribution margin of $22,000. It then determines the sales mix needed for each product to reach the break-even point and calculates sales volumes, revenues, costs, and margins. The document also calculates the company's tolerance for decreases in sales before losses are incurred, which is 22.11% below expected sales volume.
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So next time you want something done in a certain way, rather than telling people what to do, show them the behaviour you expect from them. This way, you will have more engaged, happier employees and clients.
6.Speaking of change, embrace it!
And one of my favourites embrace change! Being a leader means knowing and accepting that nothing is forever. Even liking the idea: Change is a given in anything we do in life. In business, change brings with it opportunities and challenges more than it brings trouble.
So be flexible, be adaptable, enjoy change when it comes, and from time to time, search for it yourself it will be worth it.
Misconceptions About Leadership
Like so many other things, leadership has its own myths and misconceptions.
I have found 3:
1.You can not be a leader if you arent in an authority position.
False! You can be a leader if you are a manager, but if you are a leader, you dont have to be a manager as well. Setting positive examples, guiding the people around you, being their voice when the situation arises that is the job of a true leader, no matter his daily job description.
2.You can not be a leader if you are an introvert.
False! Character traits are so different in people that we simply can not put a label on it and say that introverts arent good leaders. Sometimes, thinking more on the inside than on the outside proves even more beneficial than we think. Introverts arent masters of public speech, but that doesnt mean they can not guide and inspire people toward great goals.
3.If everyone is a leader, who will follow?
False! The truth is, nobody leads in everything. The best leaders have their specialties and also, they step in and out of their role as leader gracefully.
The best estimates offered by research are that leadership is about one-third born and two-thirds made. How does this reflect into real life? Well, we can consider that leadership is a set of innate traits, completed by another set of qualities that are refined and perfected in time, with education, training, and experience.
I believe being a leader isnt usually a job that you find, but rather one that finds you. Although it is not easy, it has a certain *je ne sais quoi* that draws one like a moth to a flame. As a leader, you need to make smart decisions about products and services, marketing, financing, and other operational issues, but you also have to maximize the full potential of your employees. There is a lot to do, but allow me to let you in on another little secret leadership skills are great even for those who dont want to lead. All the qualities I have depicted above will serve you well no matter your position at a job and in your personal life you will be ready to step in, lead and make things smoother and better for many other people.
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- The business address and contact details are provided.
- An organizational chart shows the general manager oversees departments headed by managers of administration, marketing, operations, and finance.
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- 1. GROUP 6
- 2. Chocolate Candy Coffee Candy Production Sales 3.000.000 packs 3.000.000 packs 2.000.000 packs 3.000.000 packs Production cost Direct materials cost $1.5 $ 1.25 Direct labor cost 1 1 Variable factory OH cost Fixed factory OH cost Total cost Variable marketing & adm Fixed cost Direct fixed cost Common fixed cost Both candy 6.500.000 0.5 0.75 $ 3.75 $ 2 $ 750.000 0.25 0.5 $ 3 $ 1 $ 500.000
- 3. Chocolate candy sales Coffee candy 3.000.000 = 3/2 2.000.000
- 4. product Price/uni t Variable cost Contribution margin Sales mix Total CM Chocolate candy $ 10 5 5 3 15 Coffee candy TOTAL $15 4 3.5 2 7 22 BEP=TOTAL FC = (750.000+500.000+6.500.000) = 7.750.000= 332.273 pc TOTAL CM 22 22 SALES BEP CHOCOLATE CANDY = 3 x 332.273 = 1.056.819 pc COFFEE CANDY = 2 x 332. 273 = 704. 346 pcSales mix
- 5. BEP = Total FC + Targeted profit bf tax CM/unit = (7.750.000 + 2.200.000)/22 =9.950.000/22= 452.273 pc Chocolate candy = 1.356.819 pc 3 x 452.273 Coffee candy = 904.546 pc 2 x 452.273
- 6. CHOCOLATE CANDY COFFEE CANDY TOTAL SALES 10.568.190 5.284.095 15.852.285 VARIABLE COST (5.284.095) (2.818.184) (8.102.279) CONTRIBUTION MARGIN 5.284.095 2.465.911 7.750.006 LESS DIRECT FIXED COST (750.000) (500.000) (1.250.000) PRODUCT MARGIN 4.534.095 1.965.911 6.500.006 COMMON FIXWD COST (6.500.000) OPERATING INCOME 0
- 7. In Pack = 22.11 % x 452. 2773 = 99.998 packs Its mean if the salesvolume decrease 22.11 % of the expected volume then sales will bw break even point . In other word a decrease in sales that can still be tolerated so company not get loss as high MoS = Xe-Xb x 100% Xe = (452.273-352.273) x 100% 423.273 =22.11 %