管理会计第三章 本量利分析（Management accounting; the third chapter; quantitative analysis of profit and loss）.docVIP

管理会计第三章 本量利分析（Management accounting; the third chapter; quantitative analysis of profit and loss） This chapter focuses on: 1 、 profit and loss critical point and its calculation. 2, the volume of profit relations diagram. 3. Correlation factor break even analysis. 4, sensitivity analysis of related factors. The first cost volume profit analysis First, the connotation of quantitative and profit analysis CVP analysis is an abbreviation of between cost, business volume, profit three dependency relation analysis, is based on cost of state division and the change cost method, accounting model and schema by mathematical to reveal the regularity of the change of fixed cost, relationship between cost and price, sales volume, sales and profit variables, a quantitative analysis method for accounting forecasting, decision-making and planning to provide the necessary financial information. Two, the premise of quantitative and quantitative analysis: 1, cost behavior analysis hypothesis; (all costs can be divided into two parts: fixed and variable) 2, the related range and linear hypothesis; (time and space are limited, costs are linearly related to volume of business) 3, the balance of production and marketing and the hypothesis of stable variety structure; (output equals sales, and the proportion of products varies steadily) 4, variable costing hypothesis; (cost structure and profit calculation procedure) 5, target profit hypothesis. (operating profit) Three, basic relations and related indicators 1, basic formula: Operating profit = operating income - total cost P=px- (a+bx). Emphasizes the total amount of relations among various factors P= (px-bx) -a ?. ? emphasis on contribution margin indicators P= (P-B) x-a 2, contribution index and relation formula Contribution margin (TCM): Px-bx= (P-B) x= (px-bx) / PX * px=P+a Unit contribution margin (cm): P-b= (px-bx) / x= (P-B) / P * P Contribution margin (CMR): (px-bx) PX / 100%= (P-B / P) * * 100% Variable cost rate (BR): BX / 100