2016 HTL MödlingDI Werner Bisich

Managerial Accounting

CLIL-Workshops

HTL Mödling

Feb. 2016

Cost Volume

Profit (CVP)

Analysis

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Company‘s value chain

Business: Revenues (Income) ≠ Profit

Profit = Revenues – Costs

Costs = Fixed Costs + Variable Costs

Fixed Costs: don‘t change on production level

Variable Costs: increas based on production level

If Revenues – Costs < 0 => Loss

If Revenues – Costs > 0 => Profit

If Revenues – Costs = 0 => Break Even (no profit, no costs)

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Total Cost in Economics: Formular & Definition

http://study.com/academy/lesson/fixed-costs-definition-formula-examples.html

http://study.com/academy/lesson/total-cost-in-economics-definition-formula.html

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C [€/a]

R [€/a]

TR = p*Q

TC(Q) =

= FC + VC(Q) =

= FC + Q*vc

VC = Q*vc

FC

Q [u/a]QBE

Break Even Point

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Cost, Volumen, Profit (CVP) - Analysis – Diagram

TR…Total Revenues

Q…..Quantity

TC…Total Costs

FC…Fixed Costs

VC…Variable Costs

p…...selling price per unit

vc….variable costs per unit

Profit: P = TR – TC

Break Even: TR = TC

Break Even Quantity:

QBE = FC / (p – vc)

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http://www.investopedia.com/terms/b/breakevenanalysis.asp

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Please start now your workshop

activity.

Please discuss all your questions

in your working group.

Many thanks to Carina, Daniel,

Doris, Larry, Lukas and Robin for

supervising the workshop

activity.

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Thank you for your

attention

I wish you success

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This is a collaboration between:

Aston University Engineering Academy (AUEA), Birmingham, UK and

Höhere Technische Lehranstalt (HTL) Mödling, Vienna, Austria

If you have further question, contact either:

Mr. Rudolf Razka, HTL Mödling Brochure - englisch

Mr. Günter Kapucian, HTL Mödling

Mr. Werner Bisich, HTL Mödling

or

Mr. Adam McIvor, AUEA http://www.auea.co.uk/

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1st WORKSHOP

Thursday 12.2.2016

Following the task requirements handed out to

the people at the beginning of the workshop

including addtional hand outs regarding the

details of the general topic of CVP-analysis.

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2nd WORKSHOP

Friday 12.2.2016

Following the task requirements handed out to

the people at the beginning of the workshop

including addtional hand outs regarding the

details of the general topic of CVP-analysis.

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15

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CLIL-Workshop – CVP-AnalysisAston University Engineering Academy & HTL Mödling

11. & 12. 2. 2016 – HTL Mödling

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Impressions from the Workshops I

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Impressions from the Workshops II

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Impressions from the Workshops III

Activity-Snapshot-Video I:

https://youtu.be/2OyoJLT3KCU

Please use the link given

(1:15)

Activity-Snapshot-Video II:

https://youtu.be/_RMmU_r4tSw

Please use the link given

(0:16)

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Conclusion of the Workshops

Activities,

Interest,

Smalltalk,

Cooperation,

Peer to Peer,

Supervising,

Fun and

finally presented RESULTS.

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