- This topic has 4 replies, 3 voices, and was last updated 12 years ago by richieinspain.
Viewing 5 posts - 1 through 5 (of 5 total)
Viewing 5 posts - 1 through 5 (of 5 total)
- You must be logged in to reply to this topic.
Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>
Forums › ACCA Forums › ACCA MA Management Accounting Forums › Linear Programming~
What is the term “CPU” meaning? I have no idea how to get the number about the contribution per hour.
Could you please help me? > . <
CPU is contribution per unit.n u can calculate contribution per unit by deducting unit variable cost from unit sales price.contribution is different from profit as it is the amount of revenue after variable cost which can contribute towards fixed cost.but the profit is the amount which we get after deducting both variable n fixed costs.
Contribution = Selling Price – Total Variable costs (Production and non production)
then divide the contribution by the number of hours to find contribution per hour.
then divide the contribution by the number of hours to find contribution per hour.