results of CVP analysis"
- Any Help Or Advice With Interpretation Of The Results Of Cvp Analysis 1 (208.42 KiB) Viewed 56 times
Any help or advice with "Interpretation of the results of CVP analysis"
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Any help or advice with "Interpretation of the results of CVP analysis"
Any help or advice with "Interpretation of the
results of CVP analysis"
Reminder: blue cells = require your input white cells = do not change; Chris already input the white cells Mountain Man Lager Sales Less: Variable cost - COGS Contribution Margin Less: Fixed Cost Operating Income Cannibalization Rate #barrels produced & sold Prior Year 2005 $ 50,440,000 34,803,600 15,636,400 10,995,920 4,640,480 0% 520,000 Mountain Man Light Sales n/a Less: Variable cost n/a Contribution Margin n/a Less: Fixed Cost (one-time brand awareness plus recurring SG n/a Operating Income n/a Estimated Market Size (in barrels) 18,744,303 Estimated market share 0% Total Fixed Costs and Lost Sales to Cover Incremental Fixed Costs (one-time brand awareness plus recurring SG&A) Cannibalization (Lost CM of Mountain Man Lager) Total Incremental Fixed Costs and Lost Sales Contribution margin per barrel of Mountain Man Light Revenue per barrel Variable Cost per barrel Contribution margin per barrel Breakeven Number of barrels a) To cover Incremental Fixed Costs b) To cover cannibalization Total break-even barrels. Financial Projections for Mountain Man Brewing Company Not Launched 0% Cannibalization 2006 2006 2007 2007 $ 49,431,200 $48,442,576 34,107,528 33,425,377 15,323,672 15,017,199 $ 49,431,200 $48,442,576 34,107,528 33,425,377 15,323,672 15,017,199 10,995,920 4,327,752 10,995,920 4,021,279 10,995,920 10,995,920 4,327,752 4,021,279 0% 509,600 0% 499,408 0% 509,600 0% 499,408 *assuming rev per barrel is same as lager $ 4,727,313 $9,832,811 $4,727,313 6,784,640 3,048,172 3,261,846 3,261,846 1,465,467 1,465,467 2,803,304 2,803,304 1,030,554 (1,337,837) 2,017,617 (1,337,837) 48,735 48,735 0.25% 101,369 0.50% 0.25% 2007 1,030,554 2006 2,803,304 2006 2,803,304 0 2,803,304 1,705,376 0 1,030,554 4,508,681 $ 97.00 $ 97.00 66.93 66.93 30.07 $ 30.07 $ 34,272 93,226 0 93,226 0 34,272 n/a n/a n/a n/a n/a 19,494,075 0% n/a n/a n/a n/a n/a 20,273,838 0% $ $ 5% Cannibalization 2006 2007 $ 46,959,640 $46,020,447 32,402,152 31,754,109 14,557,488 14,266,339 10,995,920 10,995,920 3.561,568 3,270,419 5% 5% 474,438 484,120 *assuming same cogs per barrel as lager $9,832,811 6,784,640 3,048,172 1,030,554 2,017,617 101,369 0.50% 2007 1,030,554 1,671,269 2,701,823 97.00 66.93 30.07 34,272 55,579 89,851 97.00 $ 66.93 30.07 $ 93,226 56,714 149,939
results of CVP analysis"
Reminder: blue cells = require your input white cells = do not change; Chris already input the white cells Mountain Man Lager Sales Less: Variable cost - COGS Contribution Margin Less: Fixed Cost Operating Income Cannibalization Rate #barrels produced & sold Prior Year 2005 $ 50,440,000 34,803,600 15,636,400 10,995,920 4,640,480 0% 520,000 Mountain Man Light Sales n/a Less: Variable cost n/a Contribution Margin n/a Less: Fixed Cost (one-time brand awareness plus recurring SG n/a Operating Income n/a Estimated Market Size (in barrels) 18,744,303 Estimated market share 0% Total Fixed Costs and Lost Sales to Cover Incremental Fixed Costs (one-time brand awareness plus recurring SG&A) Cannibalization (Lost CM of Mountain Man Lager) Total Incremental Fixed Costs and Lost Sales Contribution margin per barrel of Mountain Man Light Revenue per barrel Variable Cost per barrel Contribution margin per barrel Breakeven Number of barrels a) To cover Incremental Fixed Costs b) To cover cannibalization Total break-even barrels. Financial Projections for Mountain Man Brewing Company Not Launched 0% Cannibalization 2006 2006 2007 2007 $ 49,431,200 $48,442,576 34,107,528 33,425,377 15,323,672 15,017,199 $ 49,431,200 $48,442,576 34,107,528 33,425,377 15,323,672 15,017,199 10,995,920 4,327,752 10,995,920 4,021,279 10,995,920 10,995,920 4,327,752 4,021,279 0% 509,600 0% 499,408 0% 509,600 0% 499,408 *assuming rev per barrel is same as lager $ 4,727,313 $9,832,811 $4,727,313 6,784,640 3,048,172 3,261,846 3,261,846 1,465,467 1,465,467 2,803,304 2,803,304 1,030,554 (1,337,837) 2,017,617 (1,337,837) 48,735 48,735 0.25% 101,369 0.50% 0.25% 2007 1,030,554 2006 2,803,304 2006 2,803,304 0 2,803,304 1,705,376 0 1,030,554 4,508,681 $ 97.00 $ 97.00 66.93 66.93 30.07 $ 30.07 $ 34,272 93,226 0 93,226 0 34,272 n/a n/a n/a n/a n/a 19,494,075 0% n/a n/a n/a n/a n/a 20,273,838 0% $ $ 5% Cannibalization 2006 2007 $ 46,959,640 $46,020,447 32,402,152 31,754,109 14,557,488 14,266,339 10,995,920 10,995,920 3.561,568 3,270,419 5% 5% 474,438 484,120 *assuming same cogs per barrel as lager $9,832,811 6,784,640 3,048,172 1,030,554 2,017,617 101,369 0.50% 2007 1,030,554 1,671,269 2,701,823 97.00 66.93 30.07 34,272 55,579 89,851 97.00 $ 66.93 30.07 $ 93,226 56,714 149,939