Kmargin Of Safety Sub-Mode; (Break-Even Mode 2) - Casio FC-100V User Manual

A BEV Sub-mode Financial Calculation
Variables (VARS)
• Variables PRC, VCU, FC, PRF,
used in the BEV sub-mode.
• BEV sub-mode variable contents are cleared whenever
you change to another mode other than the BEVN Mode
sub-modes (BEV, MOS, DOL, DFL, DCL, QTY CONV.).
A Calculation Formulas
u Profit (Setup Screen PRF/Ratio Setting: PRF)
FC
QBE
=
PRC
FC
SBE
=
PRC
u Profit Ratio (Setup Screen PRF/Ratio Setting:
QBE
=
PRC
SBE
=
PRC
QBE
: Sales Quantity
FC
: Fixed Cost
PRF
: Profit
PRC
: Sales Price
VCU
: Unit Variable Cost
SBE
: Sales Amount
r
% : Profit Ratio
k Margin of Safety Sub-mode

(Break-Even Mode 2)

• The Margin of Safety (MOS) sub-mode lets you calculate
how much sales can be reduced before losses start to
be sustained, in the case that the expected sales amount
is not attained.
PRF
+
VCU
–
PRF
+
×
PRC
VCU
–
FC
r
%
×
1–
100
FC
r
%
×
1–
100
r
%, QBE, and SBE are
VCU
–
×
PRC
VCU
–
E-82
r
%)