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Research on analyzing the cost-volume-profit relationship in business decision making at animal feed processing enterprises in Vietnam - 25


Cost of changing oxygen cylinder

3%

Fixed Asset Depreciation

20%

Electricity and water costs

25%

Handling costs

8%

Cost of pneumatic grease pump, pneumatic filter cup

7%

Other general expenses

9%

Total variable overhead costs

40%

Total fixed overhead costs

60%

TOTAL PRODUCTION CPC

100%

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Appendix 4.11. Method of determining mixed costs


Frequency

Percentage

% Cumulative


Maximum-minimum method

Using Excel functions (least squares method, scatter plot…) Other

Total

43

32.33

32.33


Value

90

0

67.67

0.0

100.0

100.0


133

100.0



Appendix 4.12. Product pricing department


Res

pons

N

%

Sales pricing department


Total

Management Board Marketing Department Planning Department

Accounting and Finance Department

90

100.0

12

13.3


18


20.0


65


72.2

90

100.0

(Source: Author's survey results)

Appendix 4.13. Building planned selling price


Capacity

1.00 <60,000 tons

2.00 >=60,000 tons

Coun

t

Column N

%


Count

Column N

%

A1.7 Building planned selling price

for each product

.00 No

45

69.23%

0

.0%

1.00 Yes

20

30.77%

25

100.0%

Appendix 4.14 - Production cost estimate Product: HF101

January 2018

COST STRUCTURE

%

Amount (VND/kg)

Raw materials

64%

13,987.2

Pack

3%

655.65

Fixed overhead

30%

6,556.5

Variable overhead costs

3%

655.65


100%

21,855

MAIN MATERIALS

%

Amount (VND/kg)

Corn

38%

5,315,136

Bean powder

22%

3,077,184

Rice

5%

699.36

Cassava flour

4%

559,488

Rice bran

6%

839,232

Other

25%

3,396.8


100%

13,987.2

GENERAL EXPENSES

%

Amount (VND/kg)

Wage

22%

625,053

Overtime pay

5%

142,0575

Bonus

3%

85.2345

Fuel

8%

227,292

Maintenance and repair costs

2%

56,823

Other repair costs

1%

28,4115

Material costs

20%

568.23

Electricity and water costs

39%

1108.0485

Total fixed overhead

90%

6,556.5

Total common stock changed

10%

655.65

TOTAL CAPITAL

100%

7212.15

Appendix 4.15. Price list of animal feed of Hasco Animal Feed Joint Stock Company

(Source: Hasco Animal Feed Joint Stock Company)

Appendix 4.16. Consumption plan


Capacity

1.00 <60,000 tons

2.00 >=60,000 tons

Count

Column N %

Count

Column N %

A1.8 Determine planned sales volume

plan

.00 No

65

79.3%

0

.0%

1.00 Yes

17

20.7%

35

100.0%


Appendix 4.17. Basis for determining planned consumption output


Capacity

1.00 <60,000 tons

2.00 >=60,000 tons


Count

Column N %

Count

Column N %

A1.9 Previous period consumption results and designed capacity

plan


81


87.1


0


0.0

A1.10 Previous period consumption results, designed capacity

Plan and Target Profit


12


12.9


40


100.0


Appendix 4.18. Determining the indicators “Contributed profit”, “Contributed profit ratio” and “Operating leverage”


Capacity

1.00 <60,000 tons

2.00 >=60,000 tons


Count

Column N %

Count

Column N %

A1.4. Determination of Contribution Profit

.00 No

68

73.85%

3

8.0%

1.00 Yes

25

26.15%

37

92.0%

A1.5. Determination of Unit Contribution Profit

.00 No

68

73.85%

3

8.0%

1.00 Yes

25

26.15%

37

92.0%

A1.6. Determining the Contribution Profit Ratio

.00 No

68

73.85%

3

8.0%

1.00 Yes

25

26.15%

37

92.0%

A1.7. Determining Operating Leverage

.00 No

70

75.27%

0

.0%

1.00 Yes

23

24.73%

40

100.0%

Appendix 4.19. Level of use of the indicators “Contributed profit”, “Contributed profit ratio” and “Operating leverage”

Statistics


N

Mean

Std.


Valid

Missing


Deviation

A1.4a Contributed profit

117

0

2.3761

.76256

A1.4b Unit contribution margin

117

0

2.9487

.68034

A1.4c Contribution margin ratio

117

0

2.3419

.75615

A1.4d Operating Leverage

117

0

2.2291

.56156

Appendix 4.20. Contributed profit report over the years 2016 - 2018

Unit: Million VND

Target

2016

2017

2018

Sales and service revenue

4,223,429

4,127,849

4,452,897

Variable costs

2,956,400

2,889,494

3,117,028

Contributed profit

1,267,029

1,238,355

1,335,869

Fixed costs

1,110,852

1,092,530

1,168,441

Fixed production costs

666,511.02

655,517.82

701,064.66

Fixed cost of sales

166,627,755

163,879,455

175,266,165

Fixed costs of business management

277,712,925

273,132,425

292,110,275

Profit

156,177

145,825

167,428

(Source: Hasco Animal Feed Processing Joint Stock Company)


Appendix 4.21. Determining the break-even point


Capacity

1.00 <60,000 tons

2.00 >=60,000 tons

Count

Column N %

Count

Column N %

A2.9. Determine the break-even output

.00 No

7

7.7%

0

0.0%

1.00 Yes

86

92.3%

40

100.0%

A2.9. Determine break-even revenue

.00 No

26

27.7%

0

0.0%

1.00 Yes

67

72.3%

40

100.0%

A2.10a Determine the break-even point for

each product

.00 No

68

73.1%

0

0.0%

1.00 Yes

25

26.9%

40

100.0%

A2.10b. Determine the average break-even point

army for products

.00 No

7

7.7%

0

0.0%

1.00 Yes

86

92.3%

40

100.0%

A2.10c. Determine the break-even point according to

each consumer market

.00 No

75

80.7%

0

0.0%

1.00 Yes

18

19.3%

40

100.0%

A2.11. Break-even analysis

.00 No

93

100.0%

40

100.0%

1.00 Yes

0

0.0%

0

0.0%


Appendix 4.22. Cost Variance Analysis – Manager


Capacity

1.00 <60,000 tons

2.00 >=60,000 tons

Count

Column N %

Count

Column N %

A2.7. Cost Variance Analysis

.00 No

9

7.7%

0

0.0%

1.00 Yes

73

89%

35

100.0%

Appendix 4.23. Cost Variance Analysis – Accounting



N

Mean

Std.

Deviation

Valid

Missing

A2.13a Analysis of changes in variable costs

per unit

133

0

2.9173

.64014

A2.13b Analysis of changes in fixed costs

133

0

1.3256

.68734

A2.13c Simultaneous analysis of cost variances

variable cost per unit and fixed cost

133

0

1.6617

.74759


Appendix 4.24. Analysis of selling price fluctuations – Administrator


Capacity

1.00 <60,000 tons

2.00 >=60,000 tons

Count

Column N %

Count

Column N %

A2.8. Price movement analysis

.00 No

47

57.3%

0

0.0%

1.00 Yes

35

42.7%

35

100.0%


Appendix 4.25. Analysis of selling price fluctuations – Accounting


N

Mean

Std.

Deviation

Valid

Missing

A2.14a Analyze the impact of changes in selling price on

Contributed profit

133

0

1.6835

.59866

A2.14b. Analysis of the impact of changes in selling price on

profit

133

0

2.3308

.74592

A2.14c Analyze the impact of changes in selling price on

break-even point

133

0

1.1195

.61150


Appendix 3.1

Cronbach's Alpha 1st time

Case Processing Summary


N

%


Valid

250

100.0

Cases

Excluded a

0

.0


Total

250

100.0

Perceived usefulness

Cronbach's Alpha

N of Items

.894

5

Item-Total Statistics


Scale Mean if Item

Deleted

Scale Variance if Item Deleted

Corrected Item-Total

Correlation

Cronbach's Alpha if Item

Deleted

HI1

17.5480

5.309

.680

.890

HI2

17.3200

5,600

.808

.857

HI3

17.3080

5,820

.720

.875

HI4

17.4000

5,582

.745

.869

HI5

17.3360

5,597

.774

.863

Perceived ease of use

Cronbach's Alpha

N of Items

.860

4


Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total

Correlation

Cronbach's Alpha if Item

Deleted

SD1

12.4720

2,845

.697

.825

SD2

12.4400

2,794

.725

.813

SD3

12.3720

2,917

.707

.821

SD4

12.4080

2,941

.692

.827


Social impact

Cronbach's Alpha

N of Items

.917

3

Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total

Correlation

Cronbach's Alpha if Item

Deleted

XH1

8.6800

2,098

.822

.889

XH2

8.6280

2.018

.874

.847

XH3

8.6600

2,041

.804

.905


Favorable conditions

Cronbach's Alpha

N of Items

.848

6

Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if

Item Deleted

Corrected Item-Total

Correlation

Cronbach's Alpha if Item

Deleted

TL1

20.4480

6.409

.624

.824

TL2

20.5960

6.161

.683

.813

TL3

20.5600

6.014

.735

.802

TL4

20.5400

5,912

.717

.805

TL5

20.4760

6.122

.737

.803

TL6

20.4000

7,036

.334

.880


Intended use


Cronbach's Alpha

N of Items

.800

4


Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item-Total Correlation

Cronbach's Alpha if Item Deleted

DD1

12.3600

2,826

.626

.753

DD2

12.0560

3,571

.690

.754

DD3

12.2000

3.309

.634

.741

DD4

12.2480

3,336

.607

.754

Manipulate


Cronbach's Alpha

N of Items

.903

4


Item-Total Statistics


Scale Mean if Item Deleted

Scale Variance if Item Deleted

Corrected Item- Total Correlation

Cronbach's Alpha if Item Deleted

Example 1

13.0440

3,376

.789

.872

Example 2

13.0080

3,534

.776

.878

Example 3

13.0040

3,281

.803

.867

Example 4

13.0600

3.302

.767

.881

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