Term
|
Definition
(Revenue- Breakeven Revenue)/ Revenue
(Sales in Units- Breakeven Volume)/ Sales in Units |
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Term
|
Definition
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|
Term
|
Definition
| Actual Profit- Flexible Profit |
|
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Term
|
Definition
| (Budgeted Price per unit- Actual Price Per unit)x Actual input quantity |
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Term
|
Definition
| Flexible budget Quantity- Actual quantity)x Budgeted price per input |
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Term
|
Definition
| Actual Market Size x (Actual market share – budgeted market share) x budgeted contribution margin |
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|
Term
|
Definition
| (Actual market size- budgeted market size) x Budgeted market share x budgeted unit contribution margin |
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|
Term
|
Definition
| Actual total sales x (WUCMflexible- WUCMmaster) |
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|
Term
|
Definition
| (Actual Total sales- Budgeted total sales) x WUCMmaster |
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|
Term
|
Definition
| Flexible Budget Profit- Master Budget Profit |
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|
Term
|
Definition
| Actual Profit- Flexible Profit |
|
|
Term
|
Definition
| Actual Profit – Master Profit |
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|
