成本与管理会计课件6. 06.pptVIP

Chapter Six Learning Objective 1 Basics of Cost-Volume-Profit Analysis Basics of Cost-Volume-Profit Analysis The Contribution Approach Sales, variable expenses, and contribution margin can also be expressed on a per unit basis. If Racing sells an additional bicycle, $200 additional CM will be generated to cover fixed expenses and profit. The Contribution Approach Each month, Racing must generate at least $80,000 in total CM to break even. The Contribution Approach If Racing sells 400 units in a month, it will be operating at the break-even point. The Contribution Approach If Racing sells one