KRV-analyse

Multiple Choice

What is the purpose of KRV analysis as mentioned in the image?

• To conduct cost, result, and volume analyses

• To evaluate employee performance

• To assess market trends

• To analyze customer feedback

Multiple Choice

What does KRV-analysis help to understand regarding costs, price, and volume?

• It helps to reduce costs

• It helps to understand the impact of changes in costs, price, and volume on results

• It is only about cost analysis

• It is not related to results

Multiple Choice

Which of the following statements about cost behaviour patterns is true?

• Fixed costs change with the level of production

• Variable costs remain constant per unit regardless of production level

• Mixed costs are entirely variable

• Step costs decrease as production increases

Multiple Choice

What are the goals of KRV analysis as mentioned in the image?

• To find the lowest revenue to avoid loss

• To find the revenue that gives the desired profit

• To find the consequences of changes in price, variable and fixed costs

• To find the consequences of changes in cost structure

Multiple Choice

What is the contribution margin (Dekningsbidrag) for the chair if the price is kr 300 and the variable costs are kr 120?

• Kr 120

• Kr 180

• Kr 300

• Kr 150

Multiple Choice

What is the formula for calculating the total contribution margin (TDB)?

• TDB = Total income - Total variable costs

• TDB = Total fixed costs - Total income

• TDB = Total income + Total variable costs

• TDB = Total income / Total variable costs

Multiple Choice

What does the result indicate when the income is greater than the costs?

• It is a loss

• It is a profit

• It is a break-even

• It is a deficit

Multiple Choice

What is the formula for calculating the Resultat (overskudd/underskudd)?

• Sum totale inntekter (STI) - Sum variable kostnader (VTK) - Faste kostnader (FTK)

• Sum totale inntekter (STI) - Faste kostnader (FTK)

• Dekningsbidrag (TDB) - Faste kostnader (FTK)

• Sum variable kostnader (VTK) + Faste kostnader (FTK)

Multiple Choice

What is the contribution margin (TDB) when producing 2,000 chairs?

• Kr 600,000

• Kr 240,000

• Kr 360,000

• Kr 160,000

Multiple Choice

What does the term 'Dekningsgrad' represent in terms of pricing?

• It shows the contribution margin as a percentage of the price or sales income.

• It indicates the total cost of production.

• It represents the profit margin after expenses.

• It is a measure of customer satisfaction.

Multiple Choice

What does the term 'nullpunkt' refer to in the context of sales?

• A point of profit

• A point of loss

• A break-even point

• A sales target

Multiple Choice

What is the formula for calculating the break-even point in units (Nullpunkt i enheter)?

• NP_enh = Total fixed costs (FTK) / Contribution margin per unit (DB)

• NP_enh = Total variable costs (TVK) / Selling price per unit

• NP_enh = Total revenue / Total costs

• NP_enh = Contribution margin per unit (DB) / Total fixed costs (FTK)

Multiple Choice

What does the margin of safety represent in break-even analysis?

• The amount by which sales can drop before the business incurs a loss.

• The difference between total revenue and total costs.

• The level of sales required to cover fixed costs.

• The profit made after reaching the break-even point.

Open Ended

Hvor mye kan de faste kostnadene øke før vi taper penger?

Open Ended

Hva skjer hvis VEK øker? Hvor mye kan de øke før vi taper penger?

Open Ended

Hvor mye kan vi sette ned prisen før vi taper penger?

Multiple Choice

What is the impact on profitability if the contribution margin per unit increases while fixed costs remain constant?

• Profitability decreases

• Profitability remains unchanged

• Profitability increases

• Profitability cannot be determined

Multiple Choice

How does an increase in sales volume affect the break-even point, assuming all other factors remain constant?

• The break-even point increases

• The break-even point decreases

• The break-even point remains unchanged

• The effect cannot be determined

Multiple Choice

What are the reasons for conducting a risk analysis?

• To reduce risks associated with uncertainty

• To increase profits

• To avoid political decisions

• To enhance product quality

Multiple Choice

A strategy investors use to reduce risk is to

• Invest in mutual funds instead of individual stocks

• Buy speculative instead of blue chip stocks

• Buy at least 100 shares of a company's stock

• Invest in stock of new companies

Multiple Choice

Wearing a seat belt, not texting when driving, and driving carefully are all examples of...

• safety precautions

• risk management strategies

• traffic regulations

• driving techniques

Multiple Choice

What does a sensitivity analysis do?

• It measures product quality

• It assesses project risks

• It evaluates market trends

• It analyzes cost changes

Multiple Choice

What factors should be considered when analyzing price margins?

• Competitors' pricing strategies

• Consumer purchasing power

• Fixed costs

• Market trends

Multiple Choice

What factors should be considered when evaluating variable costs and their impact on margins?

• Salary increases

• Material price fluctuations

• Import costs

• All of the above

Poll

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• Svært selvsikker
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• Ikke trygg