Chapter_06__管理会计第十二版_全英课件.pdf

Cost-Volume-Profit Relationships Chapter Six McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc. 6-2 Learning Objective 1 Explain how changes in Explain how changes in activity affect contribution activity affect contribution margin and net operating margin and net operating income. income. McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc. 6-3 Basics of Cost-Volume-Profit Analysis Contribution Margin (CM) is the amount Contribution Margin (CM) is the amount remaining from sales revenue after variable remaining from sales revenue after variable expenses have been deducted. expenses have been deducted. McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc. 6-4 Basics of Cost-Volume-Profit Analysis CM is used first to cover fixed CM is used first to cover fixed expenses. Any remaining CM expenses. Any remaining CM contributes to net operating income. contributes to net operating income. McGraw-Hill/Irwin Copyright © 2008, The McGraw-Hill Companies, Inc. 6-5 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. McGraw-Hill/Ir