Appendix_B__管理会计第十二版_全英课件.pdf

Profitability Analysis Appendix B McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc. B-2 Absolute Profitability Absolute profitability measures the impact on Absolute profitability measures the impact on the organization’s overall profits of adding or the organization’s overall profits of adding or dropping a particular segment such as a dropping a particular segment such as a product or customer – without making any product or customer – without making any other changes. other changes. McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc. B-3 Computing Absolute Profitability For an Existing Segment For an Existing Segment For an Existing Segment Compare the revenues that would be lost from Compare the revenues that would be lost from Compare the revenues that would be lost from dropping that segment to the costs that dropping that segment to the costs that dropping that segment to the costs that would be avoided. would be avoided. would be avoided. For a New Segment For a New Segment For a New Segment Compare the additional revenues from adding Compare the additional revenues from adding Compare the additional revenues from adding that segment to the costs that would be incurred. that segment to the costs that would be incurred. that segment to the costs that would be incurred. McGraw-Hill/Irwin Copyright © 2008, T