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  • Chittagong Independent University Bangladesh: Course Instructor Dr. Emon Kalyan Chowdhury

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    Shafayet Jamil
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    This document provides a cost analysis for the business "Accenture", a sole proprietorship owned by Anindya Barua located in Chattogram, Bangladesh. It details the business's fixed assets, monthly sales, fixed costs including rent and staff salaries, variable costs like utilities and supplies. It then calculates the total costs, contribution margin, contribution margin ratio, break even point, and provides a basic break even analysis chart.

    Descrição original:

    business

    Título original

    Ashik

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    This document provides a cost analysis for the business "Accenture", a sole proprietorship owned by Anindya Barua located in Chattogram, Bangladesh. It details the business's fixed assets, monthly sales, fixed costs including rent and staff salaries, variable costs like utilities and supplies. It then calculates the total costs, contribution margin, contribution margin ratio, break even point, and provides a basic break even analysis chart.

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    © All Rights Reserved
    Baixe no formato DOCX, PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    73 visualizações5 páginas

    Chittagong Independent University Bangladesh: Course Instructor Dr. Emon Kalyan Chowdhury

    Enviado por

    Shafayet Jamil
    This document provides a cost analysis for the business "Accenture", a sole proprietorship owned by Anindya Barua located in Chattogram, Bangladesh. It details the business's fixed assets, monthly sales, fixed costs including rent and staff salaries, variable costs like utilities and supplies. It then calculates the total costs, contribution margin, contribution margin ratio, break even point, and provides a basic break even analysis chart.

    Direitos autorais:

    © All Rights Reserved
    Baixe no formato DOCX, PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    de 5

    CHITTAGONG INDEPENDENT UNIVERSITY

    BANGLADESH

    COURSE INSTRUCTOR : Dr. Emon Kalyan Chowdhury

    SUBMITTED BY : Ashik Mujtaba

    ID : 15301014

    TOPIC : Cost Analysis


    NAME OF THE BUSSINESS : ACCENTURE

    BUSINESS NATURE : SOLE PROPERTY

    NAME OF OWNERS : ANINDYA BARUA

    PHONE : 01931-315500, 01790-892923

    ADDRESS: AGRABAD ACCESS ROAD (MAZAR GOLI) , CHATTOGRAM


    COLLECTED INFORMATION

    FIXED ASSET computer ; rack ; 200000

    furniture

    photocopy machine

    NUMBER OF 70

    PRODUCT

    SALES approximately every month 88810/month

    FIXED COST

    STORE RENT 10000/month

    NUMBER OF STAFF 2 10000/month

    DEPRECIATION 10% 1667/month

    TOTAL = 21667/month
    VARIABLE COST

    ELECTRYCITY BILL 5000/month

    PHONE BILL 500/month

    PRODUCT 30000/month

    MISSELENIOUS EXPENSE 5000/month

    TOTAL = 40500/ month

    TOTAL COST (Fixed + Variable) 62167

    (21667+40500)

    TOTAL CONTRIBUTION (Total sales – total variable 48310

    MARGIN cost)

    (88810 – 40500)

    TOTAL CONTRIBUTION Total contribution 0.5439 or, 54.39%

    MARGIN RATIO margin/Sales

    BREAK EVEN POINT IN TK Fixed cost / contribution 39831

    margin ratio

    Normal profit margin 30%


    BREAK EVEN ANALYSIS

    120000

    100000

    80000
    units
    60000
    sales

    40000 tc

    20000

    0
    1 2 3 4 5 6 7 8 9

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