Cost-Volume-Profit AnalysisCVP

CVP analysis separates costs into fixed costs, which stay the same within a relevant range of output, and variable costs, which change in proportion to output. Its key building blocks are:

• Contribution per unit = Selling price − Variable cost per unit.
• Profit-volume (P/V) ratio = Contribution / Sales × 100.
• Break-even point (units) = Fixed costs / Contribution per unit.
• Break-even sales (Rs) = Fixed costs / P/V ratio.
• Sales for target profit = (Fixed costs + Target profit) / P/V ratio.
• Margin of safety = Actual sales − Break-even sales.

The analysis assumes constant selling price and variable cost per unit, fixed costs that do not change, and that everything produced is sold. Managers use it to set prices, plan output and judge the effect of cost changes. Banks use break-even and margin of safety figures when appraising project and business loans, because they show how far sales can fall before the borrower makes a loss.

CVP विश्लेषणमा लागतलाई स्थिर लागत र परिवर्तनशील लागतमा छुट्याइन्छ। मुख्य सूत्रहरू:

• प्रतिएकाइ योगदान = बिक्री मूल्य − प्रतिएकाइ परिवर्तनशील लागत।
• नाफा-परिमाण (P/V) अनुपात = योगदान / बिक्री × १००।
• समच्छेद बिन्दु (एकाइ) = स्थिर लागत / प्रतिएकाइ योगदान।
• समच्छेद बिक्री (रु) = स्थिर लागत / P/V अनुपात।
• लक्षित नाफाका लागि बिक्री = (स्थिर लागत + लक्षित नाफा) / P/V अनुपात।
• सुरक्षा सीमा = वास्तविक बिक्री − समच्छेद बिक्री।

बैंकले परियोजना तथा व्यावसायिक कर्जा विश्लेषणमा बिक्री कति घट्दा ऋणी नोक्सानीमा जान्छ भनी हेर्न यो प्रयोग गर्छ।