Sales are way to buy or sell any service in return of compensation. Sales are important component of business because as the sales increases profit of the company also increases. More of the sales more are the return in form of profit that brings positive image of the organization.

Margin of Safety (MOS)

Learning Objectives: Define and explain margin of safety. Calculate margin of safety ratio in Percentage. What is its significance/importance? Calculation of merging of safety in cost volume profit analysis Contents: Definition of Margin of Safety (MOS) Formula of MOS Example Review Problem Definition and Explanation: