Managerial Accounting Case Study
OB91
Casestudy-Template.xlsxCalculations
| Variable Costs (per customer/per visit) | ||||
| Revenue per customer | ||||
| Contribution magin per customer | ||||
| Number of visits (Scenario 1) | ||||
| Number of visits (Scenario 2) | ||||
| Number of visits (Scenario 3) | ||||
| Fixed costs | Y1 | Y2 |
Results
| Scenario 1 | Scenario 2 | Scenario 3 | Breakeven point in units | |||||||||||||||||
| Year 1 | Year 2 | |||||||||||||||||||
| Income statement | Income statement | Income statement | Year 1 | Year 2 | ||||||||||||||||
| Year 1 | Year 1 | Year 1 | Revenue per visit | |||||||||||||||||
| Variable cost per unit | ||||||||||||||||||||
| Sales | Sales | Sales | Contribution margin per unit | |||||||||||||||||
| Less: | Variable costs | Less: | Variable costs | Less: | Variable costs | |||||||||||||||
| Cotribution Margin | Cotribution Margin | Cotribution Margin | Fixed costs per year | |||||||||||||||||
| Less: | Fixed costs | Less: | Fixed costs | Less: | Fixed costs | |||||||||||||||
| Net operating income | Net operating income | Net operating income | Number of visits per year: | Year 1 | Year 2 | |||||||||||||||
| Scenario 1 | ||||||||||||||||||||
| Income statement | Income statement | Income statement | Scenario 2 | |||||||||||||||||
| Year 2 | Year 2 | Year 2 | Scenario 3 | |||||||||||||||||
| Sales | Sales | Sales | ||||||||||||||||||
| Less: | Variable costs | Less: | Variable costs | Less: | Variable costs | |||||||||||||||
| Cotribution Margin | Cotribution Margin | Cotribution Margin | ||||||||||||||||||
| Less: | Fixed costs | Less: | Fixed costs | Less: | Fixed costs | |||||||||||||||
| Net operating income | Net operating income | Net operating income | ||||||||||||||||||
