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- PROFIT - Profitability Analysis
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- 1. INTRODUCTION
-
- This worksheet helps you carry out a variety of analyses on
- the profitability of selling goods or services. It takes into
- account the revenue received for each sale, the cost of producing
- the goods, and the fixed costs or overheads. As well as breakeven
- point calculations, the worksheet will tell you what sales are
- required to produce a given profit (before tax) or a given profit
- margin (defined as the percentage of profit before tax to sales).
-
- A wide selection of graphs are available to help you display
- the relationships between the various factors. The relationship
- may be plotted between any pair chosen from the following seven
- items:
-
- Unit cost of production
- Revenue per unit sold
- Fixed costs
- Profit before tax
- Margin before tax
- Sales revenue
- Number of units sold.
-
- The worksheet can simultaneously handle data for up to four
- cases, and data from any case can be selected for plotting.
-
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- 2. USING PROFIT
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- 2.1 Overview
-
- The PROFIT worksheet is simple to use. There is one screen
- where the basic data is input and the main results are displayed.
- The main menu presents five options (plus Quit). They are:
-
- Input
- The input option places you in 1-2-3 Range Input mode so you
- can enter the input data on the main screen. 1-2-3-
- highlights the cells into which you can input data,and will
- only move the cell pointer to input cells. When you have
- finished inputting, press the Esc key to return to the main
- menu.
-
- Blank
- The Blank option blanks out one entire case (ie. one column)
- in the main screen. This is useful if you want to start
- again from scratch in that case.
-
- Graph
- This option presents you with a series of menus where you
- can specify what you want to see plotted. There is a
- selection of seven items (given above), and you may plot any
- item against any other item - a total of 42 different
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- graphs. Graphing is described in more detail below.
-
- Print
- This option prints the main screen containing your input
- data and results. It first asks you to align the paper in
- your printer. Then it offers you the opportunity to define
- one line of header text and one line of footer text.If you
- want to eliminate an existing header or footer before typing
- a new one, simply press the Esc key.
-
- Agenda
- If you select this option, and confirm it when requested,
- the current worksheet is lost and replaced by the main
- worksheet selection agenda. You can then load another
- worksheet. Note confirmation is required before this option
- proceeds, because it overwrites the worksheet in memory.
-
- 2.2 Graph Details
-
- Graphics form the majority of this worksheet. While the
- table of numbers presented on the main screen may be interesting,
- graphs of the relationships between the various factors are even
- more useful for showing the relationships between them. A wide
- variety of graphs is available. They are designed to show the
- sensitivity of one factor on another, where the factors are those
- listed in the introduction.
-
- When you first select the Graph option, and after each graph,
- the worksheet presents a menu where you can select which case (ie.
- column) you want to examine. Then you are presented with a pair
- of similar menus allowing you to select the two factors whose
- relationship is to be plotted. The first of the pair is the
- factor to be plotted on the vertical axis of the graph. This is
- called the dependent factor, because its values depend on the
- values you specify for the other factor. The second menu of the
- pair selects the factor to be varied. This is called the control
- factor. The control factor is plotted along the horizontal axis
- of the graph.
-
- Once you have chosen the factors to be plotted, the worksheet
- asks you to specify low and high limits of the range for the
- control factor. Once this is done, the worksheet calculates and
- displays the graph. When you have viewed the graph, press any key
- to continue.
-
- The worksheet will then present you with the option of saving
- this graph on disk so you can print it using 1-2-3's PrintGraph
- program. If you select No (the default), you will return
- immediately to the first menu allowing you to select a case. If
- you select Yes the worksheet will issue a /Graph Save command.
- You must specify a file name for the graph (the filename extension
- will be .PIC), and if a file with that name already exists, you
- must indicate whether you want to replace it. When the graph has
- been saved, the worksheet does not continue automatically. The
- reason for this is that the macro has no way of knowing whether
- you will enter a conflicting file name, and if you do, which way
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- you will turn. Being unable to prepare itself for these options,
- the macro retreats. You must hold down the Alt key and press M to
- re-invoke the main menu.
-
- As mentioned above, there are 42 different graphs that can be
- produced from this worksheet. The following gives a brief
- description of each one, and the formula it uses. Note that each
- pair of factors is represented on two graphs (with the roles of
- dependent and control factors reversed). Sometimes the two graphs
- are equivalent, as in the Unit cost/Unit revenue case. For other
- pairs, the two graphs are not equivalent because they assume
- different unit sales. For example, the graph with Unit cost as
- control factor and Margin before tax as dependent factor assumes
- the unit sales required for the given margin from the main input
- screen; The reverse graph assumes breakeven units.
-
-
- Dependent Factor: Unit Cost
- Control Factor: Unit Revenue
- Graph Title: Unit Cost Required to Break Even
- Description: This graph shows the unit cost that produces
- a breakeven situation as unit revenue
- changes. It assumes the fixed cost and
- breakeven units shown on the main input
- screen.
- Formula Used:
- Unit cost = Unit revenue - Fixed cost / Breakeven units
-
-
- Dependent Factor: Unit Cost
- Control Factor: Fixed Cost
- Graph Title: Unit Cost Required to Break Even
- Description: This graph shows the unit cost that produces
- a breakeven situation as the fixed cost
- changes. It assumes the unit revenue and
- breakeven units shown on the main input
- screen.
- Formula Used:
- Unit cost = Unit revenue - Fixed cost / Breakeven units
-
-
- Dependent Factor: Unit Cost
- Control Factor: Profit Before Tax
- Graph Title: Unit Cost to Produce Given Profit
- Description: This graph shows the unit cost that produces
- the specified profit before tax. It assumes
- the unit revenue, fixed cost, and the units
- required for the given profit before tax on
- the main input screen. If you want to use
- the breakeven units instead of the units
- required for the given PBT, set the profit
- before tax on the main input screen to zero.
- Formula Used:
- Unit cost = Unit revenue - (Fixed cost + PBT) / PBT units
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- Dependent Factor: Unit Cost
- Control Factor: Margin Before Tax (%)
- Graph Title: Unit Cost to Produce Given Margin
- Description: This graph shows the unit cost that produces
- the specified margin before tax. It assumes
- the unit revenue, fixed cost, and the units
- required for the given margin on the main
- input screen. If you want to use the
- breakeven units instead of the units required
- for the given margin, set the margin on the
- main input screen to zero.
- Formula Used:
- Unit cost = Unit revenue * (1 - 0.01 * Margin ) - Fixed cost /
- Margin units
-
-
- Dependent Factor: Unit Cost
- Control Factor: Sales $
- Graph Title: Unit Cost Required to Break Even
- Description: This graph shows the unit cost that produces
- a breakeven situation from the given sales.
- It assumes the unit revenue and fixed cost
- from the main input screen.
- Formula Used:
- Unit cost = Unit revenue * (Sales $ - Fixed cost) / Sales $
-
-
- Dependent Factor: Unit Cost
- Control Factor: Sales Units
- Graph Title: Unit Cost Required to Break Even
- Description: This graph shows the unit cost that produces
- a breakeven situation from the given sales
- units. It assumes the unit revenue and fixed
- cost from the main input screen.
- Formula Used:
- Unit cost = Unit revenue - Fixed cost / Sales units
-
-
- Dependent Factor: Unit Revenue
- Control Factor: Unit Cost
- Graph Title: Unit Revenue Required to Break Even
- Description: This graph shows the unit revenue that
- produces a breakeven situation as unit cost
- changes. It assumes the fixed cost and
- breakeven units shown on the main input
- screen.
- Formula Used:
- Unit revenue = Unit cost + Fixed cost / Breakeven units
-
-
- Dependent Factor: Unit Revenue
- Control Factor: Fixed Cost
- Graph Title: Unit Revenue Required to Break Even
- Description: This graph shows the unit revenue that
- produces a breakeven situation as the fixed
- cost changes. It assumes the unit cost and
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- breakeven units shown on the main input
- screen.
- Formula Used:
- Unit revenue = Unit cost + Fixed cost / Breakeven units
-
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- Dependent Factor: Unit Revenue
- Control Factor: Profit Before Tax
- Graph Title: Unit Revenue to Produce Given Profit
- Description: This graph shows the unit revenue that
- produces the specified profit before tax. It
- assumes the unit cost, fixed cost, and the
- units required for the given profit before
- tax on the main input screen. If you want to
- use the breakeven units instead of the units
- required for the given PBT, set the profit
- before tax on the main input screen to zero.
- Formula Used:
- Unit revenue = Unit cost + (Fixed cost + PBT) / PBT units
-
-
- Dependent Factor: Unit Revenue
- Control Factor: Margin Before Tax
- Graph Title: Unit Revenue to Produce Given Margin
- Description: This graph shows the unit revenue that
- produces the specified margin before tax. It
- assumes the unit cost, fixed cost, and the
- units required for the given margin on the
- main input screen. If you want to use the
- breakeven units instead of the units required
- for the given margin, set the margin on the
- main input screen to zero.
- Formula Used:
- Unit revenue = (Unit cost + Fixed cost / Margin units) / (1 - 0.01
- * Margin)
-
-
- Dependent Factor: Unit Revenue
- Control Factor: Sales $
- Graph Title: Unit Revenue Required to Break Even
- Description: This graph shows the unit revenue that
- produces a breakeven situation from the given
- sales. It assumes the unit cost and fixed
- cost from the main input screen.
- Formula Used:
- Unit revenue = Unit cost * Sales $ / (Sales $ - Fixed cost)
-
-
- Dependent Factor: Unit Revenue
- Control Factor: Sales Units
- Graph Title: Unit Revenue Required to Break Even
- Description: This graph shows the unit revenue that
- produces a breakeven situation from the given
- sales units. It assumes the unit cost and
- fixed cost from the main input screen.
- Formula Used:
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- Unit revenue = Unit cost + Fixed cost / Sales units
-
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- Dependent Factor: Fixed Cost
- Control Factor: Unit Cost
- Graph Title: Fixed Costs Required to Break Even
- Description: This graph shows the fixed cost that produces
- a breakeven situation as unit cost changes.
- It assumes the unit revenue and breakeven
- units shown on the main input screen.
- Formula Used:
- Fixed cost = Breakeven units * (Unit revenue - Unit cost)
-
-
- Dependent Factor: Fixed Cost
- Control Factor: Unit Revenue
- Graph Title: Fixed Costs Required to Break Even
- Description: This graph shows the fixed cost that produces
- a breakeven situation as unit revenue
- changes. It assumes the unit cost and
- breakeven units shown on the main input
- screen.
- Formula Used:
- Fixed cost = Breakeven units * (Unit revenue - Unit cost)
-
-
- Dependent Factor: Fixed Cost
- Control Factor: Profit Before Tax
- Graph Title: Fixed Costs to Produce Given Profit
- Description: This graph shows the fixed cost that produces
- a breakeven situation as profit before tax
- changes. It assumes the unit revenue, unit
- cost, and the units required for the given
- profit before tax on the main input screen.
- If you want to use the breakeven units
- instead of the units required for the given
- PBT, set the profit before tax on the main
- input screen to zero.
- Formula Used:
- Fixed cost = PBT units * (Unit revenue - Unit cost) - PBT
-
-
- Dependent Factor: Fixed Cost
- Control Factor: Margin Before Tax
- Graph Title: Fixed Cost to Produce Given Margin
- Description: This graph shows the fixed cost that produces
- a breakeven situation as margin before tax
- changes. It assumes the unit revenue, unit
- cost, and the units required for the given
- margin before tax on the main input screen.
- If you want to use the breakeven units
- instead of the units required for the given
- margin, set the margin before tax on the main
- input screen to zero.
- Formula Used:
- Fixed cost = Margin units * (Unit revenue * (1 - 0.01 * Margin) -
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- Unit cost)
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- Dependent Factor: Fixed Cost
- Control Factor: Sales $
- Graph Title: Fixed Costs Required to Break Even
- Description: This graph shows the fixed cost that produces
- a breakeven situation from the given sales.
- It assumes the unit revenue and unit cost
- from the main input screen.
- Formula Used:
- Fixed cost = Sales $ * (Unit revenue - Unit cost) / Unit revenue
-
-
- Dependent Factor: Fixed Cost
- Control Factor: Sales Units
- Graph Title: Fixed Costs Required to Break Even
- Description: This graph shows the fixed cost that produces
- a breakeven situation from the given sales
- units. It assumes the unit revenue and unit
- cost from the main input screen.
- Formula Used:
- Fixed cost = Sales units * (Unit revenue - Unit cost)
-
-
- Dependent Factor: Profit Before Tax
- Control Factor: Unit Cost
- Graph Title: Profit For Given Unit Cost
- Description: This graph shows the profit before tax that
- results from a given unit cost. It assumes
- the unit revenue, fixed cost, and the
- breakeven units from the main input screen.
- Formula Used:
- PBT = Breakeven units * (Unit revenue - Unit cost) - Fixed cost
-
-
- Dependent Factor: Profit Before Tax
- Control Factor: Unit Revenue
- Graph Title: Profit For Given Unit Revenue
- Description: This graph shows the profit before tax that
- results from a given unit revenue. It
- assumes the unit cost, fixed cost, and the
- breakeven units from the main input screen.
- Formula Used:
- PBT = Breakeven units * (Unit revenue - Unit cost) - Fixed cost
-
-
- Dependent Factor: Profit Before Tax
- Control Factor: Fixed Cost
- Graph Title: Profit For Given Fixed Costs
- Description: This graph shows the profit before tax that
- results from a given fixed cost. It assumes
- the unit revenue, unit cost, and the
- breakeven units from the main input screen.
- Formula Used:
- PBT = Breakeven units * (Unit revenue - Unit cost) - Fixed cost
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- Dependent Factor: Profit Before Tax
- Control Factor: Margin Before Tax
- Graph Title: Profit Required for Given Margin
- Description: This graph shows the profit before tax that
- results in the given margin %. It assumes
- the unit revenue, and the units required for
- the given margin before tax on the main input
- screen. If you want to use the breakeven
- units instead of the units required for the
- given margin, set the margin before tax on
- the main input screen to zero.
- Formula Used:
- PBT = Margin units * Unit revenue * Margin % / 100
-
-
- Dependent Factor: Profit Before Tax
- Control Factor: Sales $
- Graph Title: Profit for Given Sales $
- Description: This graph shows the profit before tax that
- results from the given sales $. It assumes
- the unit revenue, unit cost, and fixed cost
- from the main input screen.
- Formula Used:
- PBT = Sales $ * (Unit revenue - Unit cost) / Unit revenue -
- Fixed cost
-
-
- Dependent Factor: Profit Before Tax
- Control Factor: Sales Units
- Graph Title: Profit for Given Sales Units
- Description: This graph shows the profit before tax that
- results from the given sales units. It
- assumes the unit revenue, unit cost, and
- fixed cost from the main input screen.
- Formula Used:
- PBT = Sales units * (Unit revenue - Unit cost) - Fixed cost
-
-
- Dependent Factor: Margin Before Tax
- Control Factor: Unit Cost
- Graph Title: Margin for Given Unit Cost
- Description: This graph shows the margin before tax that
- results from a given unit cost. It assumes
- the unit revenue, fixed cost, and the
- breakeven units from the main input screen.
- Formula Used:
- Margin = 100 * (1 - Unit cost / Unit revenue - Fixed cost /
- (Breakeven units * Unit revenue))
-
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- Dependent Factor: Margin Before Tax
- Control Factor: Unit Revenue
- Graph Title: Margin for Given Unit Revenue
- Description: This graph shows the margin before tax that
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- results from a given unit revenue. It
- assumes the unit cost, fixed cost, and the
- breakeven units from the main input screen.
- Formula Used:
- Margin = 100 * (1 - Unit cost / Unit revenue - Fixed cost /
- (Breakeven units * Unit revenue))
-
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- Dependent Factor: Margin Before Tax
- Control Factor: Fixed Cost
- Graph Title: Margin for Given Fixed Cost
- Description: This graph shows the margin before tax that
- results from a given fixed cost. It assumes
- the unit revenue, unit cost, and the
- breakeven units from the main input screen.
- Formula Used:
- Margin = 100 * (1 - Unit cost / Unit revenue - Fixed cost /
- (Breakeven units * Unit revenue))
-
-
- Dependent Factor: Margin Before Tax
- Control Factor: Profit Before Tax
- Graph Title: Margin for Given Profit
- Description: This graph shows the margin before tax that
- results from a given profit before tax. It
- assumes the unit revenue and the units
- required for the given profit before tax on
- the main input screen. If you want to use
- the breakeven units instead of the units
- required for the given PBT, set the profit
- before tax on the main input screen to zero.
- Formula Used:
- Margin = 100 * PBT / (PBT units * Unit revenue)
-
-
- Dependent Factor: Margin Before Tax
- Control Factor: Sales $
- Graph Title: Margin for Given Sales $
- Description: This graph shows the margin before tax that
- results from a given sales $. It assumes the
- unit revenue, unit cost, and the fixed cost
- from the main input screen.
- Formula Used:
- Margin = 100 * (Unit revenue - Unit cost) / Unit revenue -
- Fixed cost / Sales $
-
-
- Dependent Factor: Margin Before Tax
- Control Factor: Sales Units
- Graph Title: Margin for Given Sales Units
- Description: This graph shows the margin before tax that
- results from a given sales units. It assumes
- the unit revenue, unit cost, and the fixed
- cost from the main input screen.
- Formula Used:
- Margin = 100 * (1 - Unit cost / Unit revenue - Fixed cost /
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- Sales units / Unit revenue)
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- Dependent Factor: Sales $
- Control Factor: Unit Cost
- Graph Title: Sales Required to Break Even
- Description: This graph shows the sales $ required to
- break even as the unit cost varies. It
- assumes the fixed cost and unit revenue from
- the main input screen.
- Formula Used:
- Sales $ = Fixed cost * Unit revenue / (Unit revenue - Unit cost)
-
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- Dependent Factor: Sales $
- Control Factor: Unit Revenue
- Graph Title: Sales Required to Break Even
- Description: This graph shows the sales $ required to
- break even as the unit revenue varies. It
- assumes the fixed cost and unit cost from the
- main input screen.
- Formula Used:
- Sales $ = Fixed cost * Unit revenue / (Unit revenue - Unit cost)
-
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- Dependent Factor: Sales $
- Control Factor: Fixed Cost
- Graph Title: Sales Required to Break Even
- Description: This graph shows the sales $ required to
- break even as the fixed cost varies. It
- assumes the unit revenue and unit cost from
- the main input screen.
- Formula Used:
- Sales $ = Fixed cost * Unit revenue / (Unit revenue - Unit cost)
-
-
- Dependent Factor: Sales $
- Control Factor: Profit Before Tax
- Graph Title: Sales Required for Given Profit
- Description: This graph shows the sales $ required to
- produce a given profit before tax. It
- assumes the unit revenue, unit cost, and
- fixed cost from the main input screen.
- Formula Used:
- Sales $ = (PBT + Fixed cost) * Unit revenue /
- (Unit revenue - Unit cost)
-
-
- Dependent Factor: Sales $
- Control Factor: Margin Before Tax
- Graph Title: Sales Required for Given Margin
- Description: This graph shows the sales $ required to
- produce a given margin before tax. It
- assumes the unit revenue, unit cost, and
- fixed cost from the main input screen.
- Formula Used:
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- Sales $ = Fixed cost / (1 - Unit cost / Unit revenue - 0.01 *
- Margin)
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- Dependent Factor: Sales $
- Control Factor: Sales Units
- Graph Title: Sales $ Versus Sales Units
- Description: This graph shows the relationship between
- sales $ and sales units. It assumes the unit
- revenue from the main input screen.
- Formula Used:
- Sales $ = Sales units * Unit revenue
-
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- Dependent Factor: Sales Units
- Control Factor: Unit Cost
- Graph Title: Unit Sales Required to Break Even
- Description: This graph shows the unit sales that will
- result in a breakeven situation as the unit
- cost varies. It assumes the fixed cost and
- the unit revenue from the main input screen.
- Formula Used:
- Sales Units = Fixed cost / (Unit revenue - Unit cost)
-
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- Dependent Factor: Sales Units
- Control Factor: Unit Revenue
- Graph Title: Unit Sales Required to Break Even
- Description: This graph shows the unit sales that will
- result in a breakeven situation as the unit
- revenue varies. It assumes the fixed cost
- and the unit cost from the main input screen.
- Formula Used:
- Sales Units = Fixed cost / (Unit revenue - Unit cost)
-
-
- Dependent Factor: Sales Units
- Control Factor: Fixed Cost
- Graph Title: Unit Sales Required to Break Even
- Description: This graph shows the unit sales that will
- result in a breakeven situation as the fixed
- cost varies. It assumes the unit revenue and
- the fixed cost from the main input screen.
- Formula Used:
- Sales Units = Fixed cost / (Unit revenue - Unit cost)
-
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- Dependent Factor: Sales Units
- Control Factor: Profit Before Tax
- Graph Title: Unit Sales for Given Profit
- Description: This graph shows the unit sales that are
- required to produce a given profit before
- tax. It assumes the unit revenue, unit cost,
- and the fixed cost from the main input
- screen.
- Formula Used:
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- Sales Units = (Fixed cost + PBT) / (Unit revenue - Unit cost)
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- Dependent Factor: Sales Units
- Control Factor: Margin Before Tax
- Graph Title: Unit Sales for Given Margin
- Description: This graph shows the unit sales that are
- required to produce a given margin before
- tax. It assumes the unit revenue, unit cost,
- and the fixed cost from the main input
- screen.
- Formula Used:
- Sales units = Fixed cost / (Unit revenue * (1 - 0.01 * Margin) -
- Unit cost)
-
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- Dependent Factor: Sales Units
- Control Factor: Sales $
- Graph Title: Sales $ Versus Sales Units
- Description: This graph shows the relationship between
- sales $ and sales units. It assumes the unit
- revenue from the main input screen.
- Formula Used:
- Sales units = Sales $ / Unit revenue
-
-
- 3. EXAMPLE
-
- Your company is considering making and selling widgets.
- Research indicates that you can produce a widget for about $2, and
- sell it for about $5. Annual overheads are estimated at $10,000.
- Your V.P. Finance has asked you to analyze these figures, and
- answer the following specific questions:
-
- 1. What is the breakeven volume?
- 2. If your company is to make $5,000 per year profit from
- this venture, what sales (in $ and units) are required?
- 3. Your company aims for a 25% margin on sales, before
- tax. What sales (in $ and units) are required to
- achieve this?
- 4. What are the breakeven volumes if unit cost is $1.50 or
- $3.00, and unit revenue is $4.00 or $6.00?
- 5. Repeat the above with annual overheads of $15,000.
-
- You know that the V.P. likes to see graphs of sensitivity
- analyses, so you decide to attack questions 4 and 5 graphically.
- The following are the keystrokes required to produce answers to
- the questions posed, once you've loaded the worksheet:
-
- Keystrokes Comments
-
- {ENTER} Select the Input option from the main menu
- 2 {DOWN} Enter the unit cost for case A
- 5 {DOWN} Enter unit revenue
- 10000 {DOWN} Enter fixed cost
- 5000 {DOWN} Enter required profit before tax
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- 25 {DOWN} Enter required margin before tax
- 2 (DOWN} Enter corresponding data for case B
- 5 {DOWN}
- 15000 {DOWN}
- 5000 {DOWN}
- 25 {ENTER}
-
- {Esc} Return to main menu.
-
- At this point, the screen shows the results of the basic
- calculations. They are as follows:
-
- Case A Case B
- Fixed Cost $10,000 $15,000
- Breakeven Units 3,333 5,000
-
- Units for $5,000 PBT 5,000 6,666
- $ sales for $5,000 PBT $25,000 $33,333
-
- Units for 25% margin 5,714 8,571
- $ sales for 25% margin $28,571 $42,857
-
- You can now proceed to the graphical analysis for questions 4
- and 5. The keystrokes are as follows:
-
- Keystrokes Comments
-
- {Alt} M If required, to invoke the main menu.
-
-
- G Select the Graph option from the main menu
-
- {ENTER} Select case A
-
- U Plot unit sales on the vertical axis
- (dependent factor)
-
- C Plot unit cost on the horizontal axis (control
- factor).
-
- 1.5 {ENTER} Specify the low limit for the control factor
- (unit cost). Note that the graph scale will
- actually begin at 1.4, not 1.5. The reason is
- that the macro decides upon 0.2 as a
- convenient scale increment, and both the low
- and high limits of the graph are multiples of
- the chosen increment.
-
- 3 {ENTER} Specify high limit for unit cost.
-
- At this point, there is a pause while the
- macro calculates and displays the graph. It
- shows that breakeven units fall to around
- 2,850 if the unit cost falls to $1.50. If the
- unit cost is as high as $3.00, the breakeven
- units are 5,000. Of course, with unit cost =
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- $2.00, the breakeven units are 3,333, as we
- saw on the main screen.
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- {ENTER} To return to the menus when you've finished
- examining the graph.
-
- Y To save this graph on disk, so you can get a
- printed copy.
-
- bevola1 {ENTER} Select a filename for the graph.
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- {Alt} M Re-invoke the main menu after the graph has
- been saved.
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- G Select graph option.
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- A Case A.
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- U Plot unit sales ...
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- R against unit revenue.
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- 4 {ENTER} Low limit for unit revenue.
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- 6 {ENTER} High limit for unit revenue.
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- The graph that is displayed shows
- breakeven units = 4,000 when unit revenue =
- $4.00, falling to 2,500 when unit revenue =
- $6.00.
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- {ENTER} return to menu when finished with graph.
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- Y Save this graph on disk for future printing.
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- bevola2 {ENTER} Name of graph save file.
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- {Alt} M Re-invoke menu when graph has been saved.
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- G B U C Select graphs; plot breakeven units versus
- unit cost for case B.
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- 1.5 {ENTER} Low limit for unit cost.
- 3 {ENTER} High limit for unit cost.
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- The graph shows breakeven units = 4,300
- when unit cost = $1.50, and breakeven units =
- 7,500 when unit cost = $3.00.
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- {ENTER} When finished viewing graph.
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- Y bevolb1 {ENTER} Save graph on disk.
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- {Alt} M Re-invoke menu.
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- G B U R Graph breakeven units against unit revenue for
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- 08/21/84 PROFIT - 14
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- case B.
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- 4 {ENTER} Low limit for unit revenue.
- 6 {ENTER} High limit for unit revenue.
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- The graph shows breakeven units = $7,500
- when unit revenue is $4.00, and breakeven
- units = 3,800 when unit revenue is $6.00.
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- {ENTER} When finished viewing graph.
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- Y bevolb2 {ENTER} Save graph on disk.
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- Q To leave the Graph Save menu, and return to
- 1-2-3 READY mode.
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- You can now use the PrintGraph program to obtain hard copies
- of the four graphs. Refer to the 1-2-3 manual for instructions on
- how to use this program.
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- 08/21/84 PROFIT - 15
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- Menu Tree for PROFIT Worksheet
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- Input - Input data and calculate results
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- Blank - Blank out input and result areas
- . A_Case - Blank out column for case A
- . B_Case - Blank out column for case B
- . C_Case - Blank out column for case C
- . D_Case - Blank out column for case D
- . Quit - Do not blank out any column. Return to main menu.
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- Graph - Display graphs
- . A_Case - Graph data for case A.
- . . (see below)
- . B_Case - Graph data for case B.
- . . (see below)
- . C_Case - Graph data for case C.
- . . (see below)
- . D_Case - Graph data for case D.
- . . (see below)
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- . Each of the above choices leads to the following menu:
- . . Cost - Dependent Factor is: cost per unit
- . . . (see below)
- . . Revenue - Dependent Factor is: revenue per unit
- . . . (see below)
- . . Fixed - Dependent Factor is: fixed costs
- . . . (see below)
- . . Profit - Dependent Factor is: $ profit before tax
- . . . (see below)
- . . Margin - Dependent Factor is: profit margin %
- . . . (see below)
- . . Sales - Dependent Factor is: $ sales
- . . . (see below)
- . . Units - Dependent Factor is: unit sales
- . . . (see below)
- . . Quit - Return to main menu
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- . . Each of the above choices leads to the following menu:
- . . . Cost - Control Factor is: cost per unit
- . . . Revenue - Control Factor is: revenue per unit
- . . . Fixed - Control Factor is: fixed costs
- . . . Profit - Control Factor is: $ profit before tax
- . . . Margin - Control Factor is: profit margin %
- . . . Sales - Control Factor is: $ sales
- . . . Units - Control Factor is: unit sales
- . . Quit - Return to main menu
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- . . . The following menu is displayed after the graph:
- . . . . No - Do not save this graph on disk
- . . . . Yes - Save graph (for future printing)
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- Print - Print input data and results
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- Agenda - Return to worksheet selection agenda
- . No - Do not erase this worksheet. Return to main menu
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- 08/21/84 PROFIT - 16
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- . Yes - Erase this worksheet and go to worksheet agenda
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- Quit - Exit to 1-2-3 READY mode.
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- 08/21/84 PROFIT - 17
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