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분야
pptBreak even point
Target profit
Margin of safety
Absorption approach vs. Contribution approach
Operating leverage and Contribution margin ratio
Use the CVP methods in different scenario
1935 Born in Treviso, Italy
1944 After the death of his father
1955 Started the business with his younger sister
to attain a target income from operations of €300 million?
target profit
€300million - €217million = €83 million
Total Sales – Break Even Sales
Margin of safety in 2003
1859million-1241million = 618million
Margin of safety in 2004
1686million-1127million = 559million
