第二讲 成本计算().ppt

3-* * Differential costs (or incremental costs) is a difference in cost between any two alternatives. Differential costs can be either fixed or variable. A difference in revenue between two alternatives is called differential revenue. For example, assume you have a job paying $1,500 per month in your hometown. You have a job offer in a neighboring city that pays $2,000 per month. The commuting cost to the city is $300 per month. In this example, the differential revenue is $500 and the differential cost is $300. 六、本量利关系中的敏感分析 p128 An important tool is sensitivity analysis, a “what-if” technique that examines the impact of changes in underlying assumptions on an answer. （一）敏感分析的含义 自变量(V)对因变量(P)的影响程度比较与分析。 （二）自变量下限临界值：解方程 （三）敏感系数（L） 1、定义 L＝(△P/P)/(△V/V) 2、L的计算：Lp＝px/P＝S/P Lx＝mx/P＝M/P Lb＝－bx/P＝－VC/P La＝－a/P ◎关系： Lx ＋ La ＝1 Lp ＋ Lb＝ Lx （四）敏感分析表（图） P1＝f（ △V/V ）＝[1＋ （△V/V ） · L] · P * SYSU-Xiaoyan Lu * 七、成本结构与经营杠杆 （一）成本结构 固定成本与变动成本的比例关系。 （二）经营杠杆 Operating leverage 1、经营杠杆的含义 由于固定成本的存在而导致企业利润P（净损益）的变化率超过企业销售的变化率的现象。即成本结构中运用固定成本的程度。 Operating leverage is concerned with the relative mix of fixed and variable costs. This trade-off affects the amount by which profits will change as sales fluctuate and is measured by the degree of operating leverage (CM/Profit) using a given level of sales as the reference point. Once the degree of operating leverage (DOL) is computed, the percentage change in profits is computed by multiplying the percentage change in profits by the DOL. * SYSU-Xiaoyan Lu * 2、经营杠杆的衡量：经营杠杆系数 The degree of operating leverage (DOL) is a measure of the sensitivity of profit changes to changes in sales volume. DOL measures the percentage of change in profit that results from a percentage of change in sales. The higher the degree of operating leverage, the greater the change in profit when sales change. Percentage cha