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Breakeven Point Analysis: Fix Cost

1. The document presents a break-even analysis for a company with fixed costs of 2,018,500kVND and a selling price of 4kVND per unit. The break-even point is 1,009,250 units or 4,037,000kVND in sales. 2. It forecasts sales for 2019 based on expected growth in key customer segments totaling 10,265 potential customers. The financial goal is to sell 985,500 units using 300 machines. 3. A 4-year profit and loss statement is shown, with an expected loss in year 1 but profits in subsequent years as revenue grows above fixed costs and more machines are added.

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47 views7 pages

Breakeven Point Analysis: Fix Cost

1. The document presents a break-even analysis for a company with fixed costs of 2,018,500kVND and a selling price of 4kVND per unit. The break-even point is 1,009,250 units or 4,037,000kVND in sales. 2. It forecasts sales for 2019 based on expected growth in key customer segments totaling 10,265 potential customers. The financial goal is to sell 985,500 units using 300 machines. 3. A 4-year profit and loss statement is shown, with an expected loss in year 1 but profits in subsequent years as revenue grows above fixed costs and more machines are added.

Uploaded by

KankanNguyen
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLSX, PDF, TXT or read online on Scribd
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1.

BREAKEVEN POINT ANALYSIS

Fix cost
Unit: 1000VND
Item Amount
Office staffs 840,000
Labor: Ship+Check(4) 336,000
Inventory 12,000
Rent 12,000
Utility(electricity,
water, gasoline) 18,000
Adv 23,000
Depreciation 777,500
Total 2,018,500

BEP Volume= 2,018,500kVND / (4kVND-2kVND


BEP Sale Amount = 4kVND* 1,009,250 Pieces
Monthly Units Break-even = 281 pieces/1 machine
Daily Units Break-even = 9.4 pieces/1 machine

Unit Selling price per unit Sales


0 4 0
100,000 4 400,000
200,000 4 800,000
300,000 4 1,200,000
400,000 4 1,600,000
500,000 4 2,000,000
600,000 4 2,400,000
700,000 4 2,800,000
800,000 4 3,200,000
900,000 4 3,600,000
1,000,000 4 4,000,000
1,009,250 4 4,037,000

2. SALES FORCAST (BASED ON TARGET MARKET FORCAST)

Target Market Forcast


Potential customer Growth(%) 2019
SEED 3.5% 4174
BUD 5.0% 2669
BLOOM 4.0% 3422
Total 4.05% 10265

Financial Objectives
The goal of this plan is sale 985,500 pieces/300 machine in the first year.
It entirely posible because 1 machine only sales 9 pieces/a day/a machine to achived that goal

3. 4 YEARS PROFIT & LOSS STATEMENT

4 years P&
Unit: 1000 VND
2019 %
Revenue 3,942,000 100%
Variable cost 1,971,000 50%
Contribution Margin 1,971,000 50%
Fix cost 2,018,500 51.20%
Labor cost 1,176,000 29.83%
Rent 12,000 0.30%
Inventory 12,000 0.30%
Utility 18,000 0.46%
Adv 23,000 0.58%
Depreciation 777,500 19.72%
Profit -47,500 -1.20%
IV. FINANCIAL PLANNING

Purchased Items 1 machine cost 10,000,000VND


Unit: 1000 VND ( Source: Alibaba)
Used Struck 70,000
Personal computer 30,000 Variable cost
Machine x 300 3,000,000 Unit: 1000 VND
Tool 10,000 Selling price 4
Total 3,110,000 Variable cost 2

ume= 2,018,500kVND / (4kVND-2kVND) = 1,009,250 Piece


le Amount = 4kVND* 1,009,250 Pieces =4,037,000 kVND
ts Break-even = 281 pieces/1 machine
s Break-even = 9.4 pieces/1 machine

Variable Cost per unit Variable cost Fix cost Total cost
2 0 2,018,500 2018500
2 200,000 2,018,500 2218500
2 400,000 2,018,500 2418500
2 600,000 2,018,500 2618500
2 800,000 2,018,500 2818500
2 1,000,000 2,018,500 3018500
2 1,200,000 2,018,500 3218500
2 1,400,000 2,018,500 3418500
2 1,600,000 2,018,500 3618500
2 1,800,000 2,018,500 3818500
2 2,000,000 2,018,500 4018500
2 2,018,500 2,018,500 4037000

CAST)

arget Market Forcast


2020 2021 2022
4320 4471 4628
2802 2943 3090 Unit sales
3559 3701 3849 Unit prices
10681 11115 11567 Sales
Growth(%)
Financial Objectives
ine in the first year.
ces/a day/a machine to achived that goal

Reason of
growth

4 years P&L Statement

2020 % 2021 % 2022


4,101,257 100% 4,650,825 100% 4,838,719
2,050,628 50% 2,325,413 50% 2,419,359
2,050,628 50% 2,325,413 50% 2,419,359
2,005,500 48.90% 2,081,607 44.76% 2,068,607
1,176,000 28.67% 1,200,000 25.80% 1,200,000
12,000 0.29% 13,080 0.28% 13,080
12,000 0.29% 12,000 0.26% 12,000
18,000 0.44% 19,000 0.41% 19,000
10,000 0.24% 20000 0.43% 7,000
777,500 18.96% 817527 17.58% 817,527
45,128 1.10% 243,806 5.24% 350,752
Profit & Loss Statement at BEP(unit 1000VND)
Sales 4,037,000 100%
Variable cost 2,018,500 50%
Marginal profit 2,018,500 50%

Fix cost 2,018,500 50%


Operating Profit 0 0%

Number of Number of machine


Partners 1st 1st
SEED 40 122
BUD 17 78
BLOOM 100 100
Total 300 machines
Each can carry once 60 pads

Sales Forecast
Unit: 1000 VND
2019 2020 2021 2022
985,500 1025314 1,162,706 1,209,680
4 4 4 4
3,942,000 4,101,257 4,650,825 4,838,719
4.04% 13.40% 4.04%

Number of customers and


partners (machines) increases

Number of customers increases, numbers of partners (machines) stables

Chart Title
6,000,000
2019 2020 2021
Revenue 3,942,000 4,101,257 4,650,825
% 5,000,000 Variable cost 1,971,000 2,050,628 2,325,413
100% Fix cost 2,018,500 2,005,500 2,081,607
4,000,000
50% Profit -47,500 45,128 243,806
50% 3,000,000
42.75%
24.80% 2,000,000
0.27%
1,000,000
0.25%
0.39% 0
2019 2020 2021 2022
0.14%
16.90% -1,000,000
7.25% Revenue Variable cost Fix cost Profit
2022
4,838,719
2,419,359
2,068,607
350,752

2022

Profit

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