成本与管理会计 3.pptVIP

* * * * * * * * * * * * * * * * * * Cost-Volume-Profit Analysis ? 2009 Pearson Prentice Hall. All rights reserved. A Five-Step Decision Making Process in Planning Control Revisited Identify the problem and uncertainties Obtain information Make predictions about the future Make decisions by choosing between alternatives, using Cost-Volume-Profit (CVP) analysis Implement the decision, evaluate performance, and learn Cost Behavior Variable costs – changes in total in proportion to changes in the related level of activity or volume Fixed costs – remain unchanged in total regardless of changes in the related level of activity or volume Costs are fixed or variable only with respect to a specific activity or a given time period Basic Formulae CVP: Contribution Margin Manipulation of the basic equations yields an extremely important and powerful tool extensively used in Cost Accounting: the Contribution Margin Contribution Margin equals sales less variable costs CM = S – VC Contribution Margin per Unit equals unit selling price less variable cost per unit CMu = SP – VCu Contribution Margin, continued Contribution Margin also equals contribution margin per unit multiplied by the number of units sold (Q) CM = CMu x Q Contribution Margin Ratio (percentage) equals contribution margin per unit divided by Selling Price CMR = CMu ÷ SP Interpretation: how many cents out of every sales dollar are represented by Contribution Margin Basic Formula Derivations The Basic Formula may be further rearranged and decomposed as follows: Sales – VC – FC = Operating Income (OI) (SP x Q) – (VCu x Q) – FC = OI Q (SP – VCu) – FC = OI Q (CMu) – FC = OI Remember this last equation, it will be used again in a moment Breakeven Point Recall the last equation in an earlier slide: Q (CMu) – FC = OI A simple manipulation of this formula, and setting OI to zero will result in the Breakeven Point (quantity): BEQ = FC ÷ CMu At this point, a firm has