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Additional resources for ACCA F5
This gives competitors time to either imitate the product or leap frog it with a new innovation. Market penetration pricing The price is set at a level which should generate demand from the whole market and by so doing encourage an acceleration of the life cycle quickly into growth and maturity phases. Necessary if the market skimming approach is not possible because of a lack of barriers to entry or high initial development costs. Features 1 Low price, mass market. 2 Substantial investment required.
How many contributions does it take to reach the required height? Formulae required (not given in exam): 1 Unit contribution = Selling price per unit – Variable cost per unit 2 Total contribution = Unit contribution x volume 3 Break-even point (units) = Fixed costs Unit contributi on 4 Contribution target = Fixed costs + Target profit 5 Volume target = Contribtio target Unit contributi on We can use these formulae to calculate our break-even point. Alternatively we can use either a traditional break-even chart or a profit/volume chart.
40 per litre Required: Using financial reasons only to justify the decision, should the company sell product X or should it further process the product to make Z plus? Assume for the purpose of the analysis that direct labour is a variable cost. org C H A P T E R 2 – D E C I S IO N M A K IN G A N D L IN E A R P R O G R A M M I N G CVP ANALYSIS (BREAKEVEN ANALYSIS) What is CVP (break-even) analysis? An understanding of the relationship between the level of activity and costs and revenues. CVP analysis is a technique which uses cost behaviour to identify the level of activity at which we have no profit or loss (break-even point).