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  • Contribution Margin & Fixed Cost: Schedules

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    Jayson Leyba
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    This document contains schedules showing contribution margin, fixed costs, and profitability indices for a company over 5 years. It includes tables with total income, variable costs, contribution margin, fixed costs like advertising, salaries, rent, and utilities. It then calculates the break-even point for each year, which is the sales volume needed to cover total fixed costs. The break-even point decreases each year as contribution margin ratio and total income increases while fixed costs grow at a slower rate.

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    This document contains schedules showing contribution margin, fixed costs, and profitability indices for a company over 5 years. It includes tables with total income, variable costs, contribution margin, fixed costs like advertising, salaries, rent, and utilities. It then calculates the break-even point for each year, which is the sales volume needed to cover total fixed costs. The break-even point decreases each year as contribution margin ratio and total income increases while fixed costs grow at a slower rate.

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    © All Rights Reserved
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    2 views2 pages

    Contribution Margin & Fixed Cost: Schedules

    Uploaded by

    Jayson Leyba
    This document contains schedules showing contribution margin, fixed costs, and profitability indices for a company over 5 years. It includes tables with total income, variable costs, contribution margin, fixed costs like advertising, salaries, rent, and utilities. It then calculates the break-even point for each year, which is the sales volume needed to cover total fixed costs. The break-even point decreases each year as contribution margin ratio and total income increases while fixed costs grow at a slower rate.

    Copyright:

    © All Rights Reserved
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    of 2

    Schedules

    Contribution Margin & Fixed Cost


    YEAR 1
    YEAR 2
    YEAR 3
    Total Income before
    Interest

    YEAR 4

    YEAR 5

    11,979,580.00 12,674,395.6
    4

    13,409,510.5
    9

    14,187,262.2
    0

    15,010,123.4
    1

    1,640,800.00

    1,663,771.20

    1,687,064.00

    1,710,682.89

    1,734,632.45

    10,338,780.0
    0

    11,010,624.44 11,722,446.59 12,476,579.3


    1

    13,275,490.9
    6

    Less: Variable Costs


    Cost of Sales
    Total Contribution
    Margin
    Divided by: Net
    Revenues
    Contribution Margin
    Ratio

    11,979,580.00 12,674,395.6 13,409,510.5 14,187,262.2 15,010,123.4


    4
    9
    0
    1
    86.30%
    86.87%
    87.42%
    87.94%
    88.44%

    Fixed Costs:
    Advertising Expenses
    75,000.00

    75,975.00

    77,038.65

    78,117.19

    79,210.83

    9,300.00

    95,986.80

    101,554.03

    107,444.17

    113,675.93

    670,783.50

    670,783.50

    670,783.50

    670,783.50

    670,783.50

    1,012,930.68

    1,025,420.90

    1,046,066.99

    1,051,765.32

    12,000.00

    13,500.00

    13,500.00

    13,500.00

    39,240.00

    39,240.00

    39,240.00

    41,424.00

    12,000.00

    12,000.00

    12,000.00

    12,000.00

    2,973,661.50

    3,012,319.10

    3,051,479.25

    3,091,148.48

    1,975,424.04

    1,975,424.04

    1,975,424.04

    1,975,424.04

    431,538.00

    437,147.99

    442,830.92

    448,587.72

    209,471.18

    212,403.78

    215,377.43

    218,392.71

    Taxes and Licenses


    Depreciation Expense
    Salaries Expense
    1,001,304.00
    PhilHealth
    12,000.00
    Contribution Expense
    SSS & EC Contribution
    37,056.00
    Expense
    Pag-ibig Contribution
    12,000.00
    Expense
    Rent Expense (Space)
    2,935,500.00
    Rent Expense (Arcade
    1,975,424.04
    Machine)
    Utility Expense
    426,000.00
    Supplies Expense
    206,783.00

    Repairs and
    Maintenance
    Miscellaneous Expense

    360,000.00

    364,680.00

    369,420.84

    374,223.31

    379,088.21

    (80,356.00)

    (80,540.00)

    (81,856.90)

    (83,190.92)

    (83,426.28)

    7,640,794.54

    7,793,150.70

    7,864,395.93

    7,943,295.88

    8,011,574.47

    Total Fixed Costs

    Break Even- profitability indeces

    BREAK-EVEN POINT
    2016

    2017

    2018

    2019

    2020

    7,640,794.5
    4
    86.30%

    7,793,150.7
    0
    86.87%

    7,864,395.9
    3
    87.42%

    7,943,295.8
    8
    87.94%

    8,011,574.4
    7
    88.44%

    8,853,414.9
    5

    8,970,742.3
    8

    8,996,219.3
    2

    9,032,413.3
    3

    9,058,401.0
    7

    Total Fixed Costs


    Divided by: Total
    Contribution Margin
    Break-even Point

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