损益两平分析及成本数量利润分析.pptVIP

損益兩平分析及 成本數量利潤分析;李郁真(會計) 曾淑惠(國貿) 戴宗蘅(公衛) 謝文郁(醫生) 吳國賢(材料);參考書籍;用途介紹;基本假設;Economists’ CurvilinearTotal Cost Pattern; Sales – Variable costs – Fixed Cost – Income tax =Income S * X – V * X – F – 0 = 0 (S-V) * X = F ， X = F S –V;; FUNCTIONAL INCOME STATEMENT Benchmark Paper Company Functional Income Statement For a Monthly Volume of 5,400 cartons Sales(5,400*$8.00)