Chapter 11: Cost of Goods Sold, Contribution Margin, Gross Margin, and Operating Income

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  1. COGS = DM + DL + FMO + VMO
  2. Contribution M = Sales - Variable Costs (VMO & VSAE)
  3. Gross Margin = Sales - COGS
  4. Operating I/L = CM - Fixed Costs (FMO & FIXED SALES)
  5. Companies BEP IN $ = FIXED COSTS / CMR
    CMR = CM / SALES

Master Budget

  1. Sales Budget:
    • Credit Sales (Multiply month/%)
    • Cash Sales (Multiply month/%)
    • Total Sales
  2. Cash Collections from S. SCHEDULE = <- CASH SALES
  3. CREDIT SALES M. AFTER SALE (%) Second M After Sale (%)
  4. COGS (%) EX: SEP 337K (AUGUST S X%)
  5. Disbursements for P.S = Ex: Month of Purchase (50%)
    Month Following Purchase

NPV

  1. TABLE 2 (SAME AMOUNT EVERY YEAR)
  2. TABLE 1 (NO TE DICE)
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cost of goods sold contribution margin gross margin operating income