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  • Baron Service Station (BSS) Cost-Volume-Point Analysis

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    Nodiey Yana
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    - Baron Service Station conducted a cost-volume-point analysis to evaluate its fuel and convenience store (SelesaMart) businesses. - The fuel business had total sales of RM19.3 million from sales of R95, R97, and diesel fuels. Total costs were RM18.2 million, resulting in a gross profit of RM1.1 million. - SelesaMart contributed RM15.5 million in sales and RM3.9 million in gross profit. - After accounting for variable and fixed costs, the overall operating income for Baron Service Station was RM3.4 million.

    Original Description:

    Financial modeling exercise

    Original Title

    BSS Complete

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    © Attribution Non-Commercial (BY-NC)

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    - Baron Service Station conducted a cost-volume-point analysis to evaluate its fuel and convenience store (SelesaMart) businesses. - The fuel business had total sales of RM19.3 million from sales of R95, R97, and diesel fuels. Total costs were RM18.2 million, resulting in a gross profit of RM1.1 million. - SelesaMart contributed RM15.5 million in sales and RM3.9 million in gross profit. - After accounting for variable and fixed costs, the overall operating income for Baron Service Station was RM3.4 million.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
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    16 views6 pages

    Baron Service Station (BSS) Cost-Volume-Point Analysis

    Uploaded by

    Nodiey Yana
    - Baron Service Station conducted a cost-volume-point analysis to evaluate its fuel and convenience store (SelesaMart) businesses. - The fuel business had total sales of RM19.3 million from sales of R95, R97, and diesel fuels. Total costs were RM18.2 million, resulting in a gross profit of RM1.1 million. - SelesaMart contributed RM15.5 million in sales and RM3.9 million in gross profit. - After accounting for variable and fixed costs, the overall operating income for Baron Service Station was RM3.4 million.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xls, pdf, or txt
    of 6

    Baron Service Station (BSS)

    Cost-Volume-Point Analysis
    Data Section

    Sales revenue
    Utilities
    Royalty
    Bank charge
    Stationaries
    Rental on Equipment
    Insurance Premium

    Percentage of sale allocation


    Total sale allocation

    Fuel Business
    RM19,348,640.80
    60%

    Credit Sale
    40%
    RM15,478,912.64

    Fuel Business
    R95
    Sales after product loss
    Total sales (litre)
    Price/litre
    Total sales
    Cost per litre/product
    Total Cost
    Product loss
    Total product cost loss
    Profit margin per litre
    Percentage of profit margin

    8,459,604
    8,502,115
    RM1.80
    RM15,303,806
    RM1.6856
    RM14,331,164.32
    0.5%
    RM42,298.02
    RM0.11
    7%
    SelesaMart

    Sales as a % of petrol sale


    Sales allocation
    Total sales

    Royalty
    Bank charge

    STATION MANAGER
    SUPERVISOR
    CASHIER
    CREW
    CLERK
    GENERAL WORKER
    SECURITY GUARD
    TOTAL (MONTHLY)
    TOTAL (YEARLY)

    MONTHLY
    SALARY/
    PERSON
    ($)
    3,206.00
    1,674.00
    950.00
    812.00
    960.00
    805.00
    1,000.00

    NUMBER OF STAFF
    1
    2
    6
    12
    1
    2
    1

    Answer Section

    Sales
    Cost of sale
    Gross Profit
    Variable costs:
    Royalty
    Product cost loss
    Bank charge
    Total variable costs
    Contribution Margin
    Fixed costs:
    Utilities
    Sales Salaries
    Administrative Salaries
    Rental for equipment
    Insurance premium
    Stationeries

    Fuel Business
    (RM)
    RM19,348,640.80
    RM18,230,631.76
    1,118,009.04

    49,282.12

    45,000.00
    171,216.00

    Total fixed costs


    Operating Income

    BSS Sales Allocation

    RM1,430,292.00

    RM3,685,155

    Baron Service Station (BSS)


    Cost-Volume-Point Analysis

    SelesaMart
    RM19,348,640.80
    40%
    5%
    1%

    Total
    RM38,697,281.61
    RM75,000.00

    2,400.00
    7,380.00
    1,920.00
    Cash Sale
    60%
    RM23,218,368.96

    Fuel Business
    R97
    174,576
    175,453
    RM2.05
    RM359,679

    Diesel
    2,037,072
    2,047,309
    RM1.80
    RM3,685,155

    RM19,348,640.80

    RM1.9356
    RM339,607.34

    RM1.7388
    RM3,559,860.09

    80%
    RM15,478,912.64

    0.5%
    RM872.88

    0.3%
    RM6,111.22

    RM0.11
    6%

    RM0.06
    4%

    SelesaMart

    5%

    Total
    10,671,252

    1%

    FUEL

    ADMINISTRATIVE
    SALARIES

    MART

    $3,206
    $1,674
    $2,850
    $9,744

    $14,268
    $171,216

    SelesaMart
    Total
    (RM)
    RM19,348,640.80
    RM15,478,912.64
    3,869,728.16

    $1,674
    $2,850

    $4,524
    $54,288

    (RM)
    38,697,281.61
    33,709,544.40
    4,987,737.20

    967,432.04

    967,432.04
    49,282.12
    154,789.13
    1,171,503.28
    3,816,233.92

    30,000.00
    54,288.00

    75,000.00
    225,504.00
    81,312.00
    7,380.00
    1,920.00
    2,400.00

    $960
    $1,610
    $1,000
    $6,776
    $81,312

    393,516.00
    3,422,717.92

    Sales Allocation

    RM15,303,806
    R95
    R97
    Diesel
    Total

    RM3,685,155

    RM359,679

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