《Management Accounting》Chapter 4本量利分析.ppt

$ Units Total Cost Total Revenue Relevant Range在一定相关范围中 1.在Relevant Range中呈线性 Alternative 1: If advertising expenditures increase by $8,000, sales will increase from 1,600 units to 1,725 units. BEFORE THE WITH THE INCREASED INCREASED ADVERTISING ADVERTISING Units sold 1,600 1,725 Unit contribution margin x $75 x $75 Total contribution margin $120,000 $129,375 Less: Fixed expenses 45,000 53,000 Profit $ 75,000 $ 76,375 DIFFERENCE IN PROFIT Change in sales volume 125 Unit contribution margin x $75 Change in contribution margin $9,375 Less: Change in fixed expenses 8,000 Increase in profits $1,375 BEFORE THE WITH THE PROPOSED PROPOSED CHANGES CHANGES Units sold 1,600 1,900 Unit contribution margin x $75 x $50 Total contribution margin $120,000 $95,000 Less: Fixed expenses 45,000 45,000 Profit $ 75,000 $50,000 Alternative 2: A price decrease from $400 to $375 per lawn mower will increase sales from 1,600 units to 1,900 units. DIFFERENCE IN PROFIT Change in contribution margin $ -25,000 Less: Change in fixed expenses -------- Decrease in profits $ -25,000 BEFORE THE WITH THE PROPOSED PROPOSED CHANGES CHANGES Units sold 1,600 2,600 Unit contribution margin x $75 x $50 Total contribution margin $120,000 $130,000 Less: Fixed expenses 45,000 53,000 Profit $ 75,000 $ 77,000 Alternative 3: Decreasing price to $375and increasing advertising expenditures by $8,000 will increase sales from 1,600 units to 2,600 units. DIFFERENCE IN PROFIT Change in contribution margin $10,000 Less: Change in fixed expenses 8,000 Increase in profit $ 2,000 注意：在其他因素既定条件下 五、有关因素的变动对相关指标的影响 * 三、单价与其他因素的关系 为保证目标利润实现的单价 ＝变动成本＋固定成本＋目标利润 销售量 ＝单位变动成本＋（固定成本＋目标利润）÷销售量 ＝单位变动成本＋单位目标贡献边际 注意：在其他因素既定条件下 x Revenue, cost 0 2 4 6 8 10 12 14 14 12 10 8 6 4 2 Y= a=2800 Y= a+bx=2800+60x Y= Px=100x 售价变化的图示