![[관리회계] 베네통 CVP분석(영문)-1](http://images.happyhaksul.com/thumb/560/559298-0001.gif)
![[관리회계] 베네통 CVP분석(영문)-2](http://images.happyhaksul.com/thumb/560/559298-0002.gif)
![[관리회계] 베네통 CVP분석(영문)-3](http://images.happyhaksul.com/thumb/560/559298-0003.gif)
![[관리회계] 베네통 CVP분석(영문)-4](http://images.happyhaksul.com/thumb/560/559298-0004.gif)
![[관리회계] 베네통 CVP분석(영문)-5](http://images.happyhaksul.com/thumb/560/559298-0005.gif)
![[관리회계] 베네통 CVP분석(영문)-6](http://images.happyhaksul.com/thumb/560/559298-0006.gif)
![[관리회계] 베네통 CVP분석(영문)-7](http://images.happyhaksul.com/thumb/560/559298-0007.gif)
![[관리회계] 베네통 CVP분석(영문)-8](http://images.happyhaksul.com/thumb/560/559298-0008.gif)
![[관리회계] 베네통 CVP분석(영문)-9](http://images.happyhaksul.com/thumb/560/559298-0009.gif)
![[관리회계] 베네통 CVP분석(영문)-10](http://images.happyhaksul.com/thumb/560/559298-0010.gif)
![[관리회계] 베네통 CVP분석(영문)-11](http://images.happyhaksul.com/thumb/560/559298-0011.gif)
![[관리회계] 베네통 CVP분석(영문)-12](http://images.happyhaksul.com/thumb/560/559298-0012.gif)
![[관리회계] 베네통 CVP분석(영문)-13](http://images.happyhaksul.com/thumb/560/559298-0013.gif)
![[관리회계] 베네통 CVP분석(영문)-14](http://images.happyhaksul.com/thumb/560/559298-0014.gif)
![[관리회계] 베네통 CVP분석(영문)-15](http://images.happyhaksul.com/thumb/560/559298-0015.gif)
![[관리회계] 베네통 CVP분석(영문)-16](http://images.happyhaksul.com/thumb/560/559298-0016.gif)
![[관리회계] 베네통 CVP분석(영문)-17](http://images.happyhaksul.com/thumb/560/559298-0017.gif)
![[관리회계] 베네통 CVP분석(영문)-18](http://images.happyhaksul.com/thumb/560/559298-0018.gif)
![[관리회계] 베네통 CVP분석(영문)-19](http://images.happyhaksul.com/thumb/560/559298-0019.gif)
![[관리회계] 베네통 CVP분석(영문)-20](http://images.happyhaksul.com/thumb/560/559298-0020.gif)
분야
pptx2.What is CVP?
3. Important Questions
4. Conclusion
- 6,000 stores, 9,000 employees in 120 countries
- 22 factories in Italy, 10 worldwide
- Currently earns approx. 2 billion Euros/year
- Produces over 150 million garments yearly
- Known for colorful clothing and controversial advertisements
- Also owns brand Sisley and Playlife
- Sponsors F1, Italian rugby, basketball, volleyball (Sisley)
Operating Leverage is a measure of how sensitive NI is to percentage changes in sales
Operating Leverage
Contribution margin
Net operating income
Q8) Assume that total sales in 2004 remained unchanged at €1,686 million ; however, the casual sector sales mix were changed. What income from operations would Benetton have earned with this sales mix?
