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1、c20Cost-Volume-ProfitAnalysisAdditionalIssues.inddPage98828/09/119:11AMuser-F408/Users/user-F408/Desktop/Merry_X-Mas/NewCost-Volume-ProfitAnalysis:AdditionalChapter20IssuesFeatureStoryRapidReplayIfIntelissodominantinthecomputerchipmarket,whydoesitexperienceInteldoesntdothingshalf
2、-way.Ifyousuchhugeswingsinitsearnings?ownaPC,thenthereisaroughly85%First,toproducecomputerchips,chancethatthemicroprocessorchipIntelmustcontinuallymakehugethatrunsyourmachinewasmadebyinvestmentsinsophisticatedequipment.Intel.Infact,foraslongasmostNow,considerwhatyoulearnedinpeop
3、lecanremember,Intelhashadatthepreviouschapter.Thehigheraleastan85%shareofthemarketforcompanysfixedcosts,themoreunitsPCcomputerchips.Thatdoesntitmustselltobreakeven.Inthismean,however,thatlifeiseasyforchapter,youwilllearnthatifaIntel.Itsearningsswings,likeevery-companyhashighfixedc
4、ostsasathingelseaboutthecompany,arepercentageoftotalcosts,thenitsmajorleague.ConsiderthesetwoWallearningswillbeverysusceptibletoStreetJournalheadlines:IntelsNeteconomicswings.PlungesasDemandDriesUpandAnotherwayofsayingthisisthatthen,onlyslightlymorethanayearwhentheeconomygetsthe
5、sniffles,later,IntelEarningsSetHighBar.✔TheNavigatorLearningObjectivesScanLearningObjectivesAfterstudyingthischapter,youshouldbeableto:ReadFeatureStory1Describetheessentialfeaturesofacost-volume-profitScanPreviewincomestatement.ReadTextandanswerDOIT!p.9912ApplybasicCVPconcepts.p.9
6、95p.999p.10023Explainthetermsalesmixanditseffectsonbreak-evensales.p.10164Determinesalesmixwhenacompanyhaslimitedresources.WorkComprehensiveDOIT!p.10055Understandhowoperatingleverageaffectsprofitability.ReviewSummaryofLearningObjectives✔TheNavigatorAnswerSelf-TestQuestionsComplet
7、eAssignmentsGotoWileyPLUSforpracticeandtutorials988c20Cost-Volume-ProfitAnalysisAdditionalIssues.inddPage9899/26/111:02PMuser-F409/Users/user-F409/DesktopIntelgetstheflu.AdropinIntel’ssalesresultsinadispropor-relianceonfixedcosts.Buttodothis,itwouldhavetorelytionatelylargedropinit
8、sprofits.Forexample,duringarecentmoreheavilyonou
