Cost-Volume-Profit (CVP) Analysis- Break-even Point (Part 1)

Learn the basics of single-product calculations of profit using the contribution margin income statement, contribution margin per unit, contribution margin ratios, and break-even point.
Reference: Reviewer in Management Advisory Services by Mr. Rodelio S. Roque
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[@White22021]

Very nice sir, this way dadami pa ang magiging interesado na ipagtuloy ang CPA designation nila dahil sa mga ganitong free video tutorials. Maganda at concise na explanation na pwede nilang balik balikan hangang ma master nila ang concept. I started to watch some of your videos last night so I salute u and ure team. In behalf of students gusto ko magpasalamat sa mga accounting content creators at napakalaking tulong ito sa mga mahal nating students mas lalo sa mga nahihirapan ma gets ung napapag aralan nila sa major subjects. This thinking made me more motivated para gumawa pa ng accounting lectures ko sa youtube. Godbless

[@FilipinoAccountingTutorial]

Salamat at nainspired ka namin. Godbless you too 🙂 Sana wag din kayo magsawa gumawa ng educational videos, the more na marami tayong youtube educreators, the more na makakatulong tayo sa mga aspiring CPAs.

[@mixrtraining-accountingfor8885]

Malaking tulong po tlaga itong ganito pra sa mga estudyante at mga accounting staff... salamat 👍

[@FilipinoAccountingTutorial]

Welcome 🙂

[@lorieannmenorca4298]

Sir Thank you po 💞 super big help po ito since Meron Ako reporting Dito ☺️ and mas naunawaan ko sya ng Sobra 😊 More videos tutorial pa po ❣️ God bless you Sir

[@FilipinoAccountingTutorial]

You're welcome, Lorie 🙂 Goodluck on your reporting. Hoping your report will turn out good 🧡 We'll upload more videos soon. God bless 🙂

[@yazmienjalmanzar5514]

thx sir huhu,, im doing my modules rn.. this helps hehe

[@FilipinoAccountingTutorial]

You're welcome monochildxx. Mag aral nang mabuti 💛

[@maryjoymanaog8053]

Hello. Thank you for ur vids. It really helps a lot but I've noticed something in your vids back then comparing to your present vids. Ur voice seems sad or whatsover. It's not the same energetic voice I've heard from ur past vids. But i think it is just me. Anyway ur channel is super amazing and helpful. Thank you again

[@FilipinoAccountingTutorial]

Hello Majoy. Thank you too for watching. Sorry for the voice that seems not loud and energetic. We are committed to perform better than this in our next MAS videos.
We recorded this video at nighttime since tahimik but I need to control also my voice while naglelecture para hindi maabala yung mga kasama sa bahay na natutulog. Hehe.
Thank you again for considering this channel in your accounting studies. Study well and stay safe 💛

[@christinegvlogs393]

Thank you po

[@FilipinoAccountingTutorial]

You're welcome, Christine 🙂

[@roderickalbasin6862]

Dol morning.. pwede patulong sa accounting ko

[@carljosephbunao7182]

Paano pag walang sales in units na given?😭

[@jeraldrodrigo8404]

Same 😢🥺

[@sharmaine1499]

Bakit ndi ako maka gets nang mabilis naiiyak nako

[@apriljoynolasco2970]

New Subscriber here❤. Thanks for the tutorials. Narefresh yung mga inaral ko. Hindi na nakakapag-aral dahil sa quarantine at dahil sa katamaran. Continue what you are doing po🙏🙏🙏

[@FilipinoAccountingTutorial]

Yes Yuurishi Yu, thank you din🙂

[@erikamaeumali6318]

Thank you po. Request po ng standard cost and variance analysis.

[@FilipinoAccountingTutorial]

Noted Erika Mae 🙂

[@dawsondelacruz3894]

thank you po. tamang tama para sa mga online classes. request po sana variance analysis

[@FilipinoAccountingTutorial]

Hi Dawson! Yes, noted ito

[@jeraldrodrigo8404]

Sana din po mag video pag Hindi given ang sales per unit or variable per unit 🥺 Paanu kunin hays

[@simplengbuhay1092]

I will have my finals Tomorrow po baka naman po

[@janebasilio4400]

Hi sir. How about naman po if sales per unit, variable per unit e hindi binigay?

[@sherlynannquirolmaestrecam6345]

Hello po paano naman po if break even point in sales? Salamat po.

[@vanessabianzon901]

Sir send help 😅

[@ryancasumpang2488]

Can i ask, how did you get the 40% cause i devided the 10 and 25, it results to 2.5

[@kharenbathan6557]

ang dividend po is 10 and divisor is 25 = quotient na 0.4

[@mariyatatsu3752]

more vids pa po nito. Salamat po

[@FilipinoAccountingTutorial]

Walang anuman Meari! Sure, we'll upload more about this soon 👍

[@tian430]

Wala po ung continuation po ng sales po? Huhu

[@FilipinoAccountingTutorial]

Hello Christian. Meron na ito continuation ❤️

[@jervismanabatbala3731]

wala talagang pumapasok sa isip ko kahit ilang ulit kunang panuodin😭😭😭😭

[@FilipinoAccountingTutorial]

Hello prince. You may consider watching ung first video sa playlist ng Management Advisory Services. Hope this will help.

[@yanniehongoy4914]

Hello po. Ask ko lang po. How should I approach this kind of given when asked for the COGM?
Eto lang po ang given wala siya beginning balances. Mag assume ba ng amounts?
Decrease in Direct Material during the year - 500K
Labor cost during the year - 400K
Actual Factory Overhead during the year - 300k
Increase in work in process during the year - 200k
Decrease in finished goods during the year - 100k

[@jonathandelosreyes9433]

Madali lang ito. Basta alam mo cost of sales formula macocompute yan kahit ganyan lang given.

[@jonathandelosreyes9433]

Oo assume ka lang amount. Lets say increase in Direct materials 100k
Beg. Balance 0
End. Balance 100K

[@yanniehongoy4914]

@@jonathandelosreyes9433 Thank you po sa pagreply 🙂 tas pag po ba decrease in Raw material ibig sabihin nun nasa Credit side siya of the T account? Hehehe. Nalilito po talaga ako.