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November 18, 2019 at 10:46 pm
Many thanks Mr.John Moffat for great lectures!! Its straight to the point.Its very easy to understand most of chapter,but last chapter I need to watch again.I think that is the most difficult chapter in CIMA 🙂
April 9, 2018 at 2:50 pm
Just noticed, although I’m sure it doesn’t make a difference. Part (e) the table written is not in order of C/S ratios (P,C,V) but in order of P,V,C.
September 23, 2018 at 4:21 pm
yes dont think he realised but i did mine of PCV
October 3, 2016 at 1:50 pm
Just for interest sake what is the practical method that a REAL start-up business with multiple products (e.g 50) use when they want to have an idea/forecast break-even of their product lines.
John Moffat says
October 3, 2016 at 9:52 am
Breakeven analysis would not really be of use to a departmental store. If they did want to use it then it could only really be done based on the overall average contribution they were earning per item.
It would only really be of use to either a small business or to a larger business thinking of launching a new product. So if Coca Cola were thinking of launching a complete new product then they could do a CVP analysis on the new product using the addition fixed costs that would arise as a result of producing the new product.
As I explain in the lecture, the multi-product analysis you need for the exam is actually a little bit impractical and would not really be of much use for most businesses.
October 3, 2016 at 7:40 am
Thank you very much for the insightful lecture. I just wanted to ask how a bigger company/Departmental store with more than 1000 products can calculate break even point. (For example Coca Cola Has many products and each comes in different bottle sizes/packaging)
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