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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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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