8.23
Appendix: uncertainty, CVP.
(15–20 min)
1
Larsson pays Häglund SKr[AQ9] 2 million plus SKr 4 (25% of SKr 16) for every home purchasing the pay-per-view. The expected value of the variable component is
Demand (1)
Payment
(2) = (1) × SKr 4
Probability (3)
Expected
payment (4)
100,000
SKr 400,000 0.05
SKr 20,000 200,000 800,000 0.10 80,000 300,000 1,200,000 0.30 360,000 400,000 1,600,000 0.35 560,000 500,000 2,000,000 0.15 300,000 1,000,000 4,000,000 0.05 200,000
SKr
1,520,000 The expected value of Larsson’s payment to Häglund is SKr 3,520,000 (SKr 2,000,000 fixed fee + SKr 1,520,000).
2
USP = SKr
16
UVC = SKr 6 (SKr 4 payment to Häglund + SKr 2 variable cost)
UCM
=
SKr
10
FC
= SKr 2,000,000 + SKr 1,000,000 = SKr 3,000,000 Q
= FC
UCM
=
Skr
3,000,000
SKr 10
=
300,000 If 300,000 homes purchase the pay-per-view, Larsson will break even.
Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5 th Edition, Instructor’s Manual © Pearson Education Limited 2012 Share with your friends: |
