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Cost-Volume-Profit (CVP) Analysis Template

CVP Analysis Template

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Ali Iqbal
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629 views3 pages

Cost-Volume-Profit (CVP) Analysis Template

CVP Analysis Template

Uploaded by

Ali Iqbal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Cost-Volume-Profit (CVP) Analysis Template

Notes
This Excel model is for educational purposes only and should not be used for any other reason.
All content is Copyright material of CFI Education Inc.
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© 2019 CFI Education Inc.


All rights reserved. The contents of this publication, including but not limited to all written material, content layout, images, formulas, and code, are prote
No part of this publication may be modified, manipulated, reproduced, distributed, or transmitted in any form by any means, including photocopying, reco
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Cost-Volume-Profit (CVP) Analysis

Total Per Unit


Sales (20,000 units) $ 1,200,000 $ 60
Less: Variable costs $ (900,000) $ (45)
Contribution Margin $ 300,000 $ 15
Less: Fixed costs $ (240,000)
Net income $ 60,000

Contribution margin ratio 25%

Variable expense ratio 75%

Break-even point 16,000

What-if analysis for target profit


Target profit $ 100,000
# of units needed 22,667

Margin of safety $240,000

Degree of operating leverage (DOL) 5

This file is for educational purposes only. E&OE

Corporate Finance Institute®


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