Cost-Volume-Profit Analysis本量利分析 A Managerial.pptVIP

Cost-Volume-Profit Analysis本量利分析: A Managerial Planning Tool COST-VOLUME-PROFIT ANALYSIS Considers the interrelationships among the five components of CVP analysis: CVP analysis is a method for analyzing how operating decisions and marketing decisions affect profit CVP relies on an understanding of the relationship between variable costs, fixed costs, unit selling price, and output level (volume) ASSUMPTIONS UNDERLYINGCVP ANALYSIS Behavior of both costs and revenues is linear throughout the relevant range of the activity index All costs can be classified as either variable or fixed with reasonable accuracy Changes in activity are the only factors that affect costs All units produced are sold When more than one type of product is sold, the sales mix will remain constant Methods for Determining Breakeven Point保本点 Breakeven can be computed by using either the equation method, the contribution margin method, or the graph method. Equation Method With the equation approach, breakeven sales in units is calculated as follows: (Unit sales price × Units sold) – (Variable unit cost x units sold) – Fixed expenses = Operating income Some Key concepts Contribution margin 贡献边际= Total revenues – total variable costs Contribution margin per unit单位贡献边际 = selling price – variable cost per unit Contribution Margin Ratio贡献边际率 = Contribution margin / Total revenues = Contribution margin per unit / selling price Cost-Volume-Profit Graph Contribution Graph Profit-Volume Graph Target Operating Income- The contribution margin method Target Net Income and Income Taxes Target net profit=Target profit*(1-TR) Target profit = Target net profit/(1-TR) Fixed expenses + Target net profit /(1-TR) contribution margin ratio = Summary Give the formulas for determining sales required to earn target net income. General formula: Required sales = Variable costs + Fixed costs + Target Net Income Ot