Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 79

The sales mix is the relative proportion in which a company’s products are sold. Most companies sell more than one type of the same product. For example, say you sell shirts. Forty percent of your sales are long-sleeve dress shirts, and 60 percent of your sales are short-sleeve golf shirts. The sales mix is 40 percent long-sleeve and 60 percent short-sleeve.

To use cost-volume-profit analysis effectively, apply the methodology to more than one product at a time. You want to see how multiple products are contributing to your profit goal. Strictly speaking, these are product types. You don’t have to know the numbers for every color, size, and style of shirt.

Good news! If one product produces less profit (because of low sales), the other product could potentially make up for it. Ideally, you can adjust your sales between products to maintain the total profit you want. If dress shirt sales are lagging, you can sell more golf shirts.