计算组合比例下.PPT

Chapter 3 Cost volume profit analysis Study Guide Why we use CVP analysis? How to calculate? How to prepare the chart? Part 1 Background 本量利分析法起源于上个世纪20年代，是发达西方国家的企业为加强内部管理和控制，提高自身市场竞争能力和抵御风险能力，以实现企业经营战略目标而建立起来的一种管理系统。最初在美国的通用电气、通用汽车公司应用，很快成为大型工商企业的标准作业程序。 CVP analysis is helpful in understanding the relationships among cost, volume and profit. A manager can find out a BEP which indicates a minimum production level to avoid losses. CVP goes further and shows how much to produce to earn a certain amount of profit. CVP identifies the likely changes in profit whenever a key-factor changes such as price, cost and quantity. Breakeven point for multiple products C/S ratio for multiple products Margin of safety for multiple products Target profits for multiple products * Group 4:林晨 刘喆 杨林丹妮 WHY? Part 2 Calculation Breakeven analysis Contribution per unit = unit selling price – unit variable cost Profit = (sales volume * contribution per unit) – fixed costs Breakeven point = total fixed costs/contribution per unit = contribution required to breakeven/contribution per unit Contribution/sales ratio = (contribution/sales)*100% Margin of safety(in units) = budgeted sales unit – breakeven sales unit Margin of safety(as %) = Sales volume to achieve a target profit = Budgeted sales – breakeven sales Budgeted sales Fixed cost + target profit Contribution per unit YOU MUST TO PAY ATTANTION TO To perform breakeven analysis for a multi-product orgnisation , either a constant sales mix must be assumed, or all products must have the same C/S ratio. 1、Breakeven point for multiple products Step 1 calculate the weighted average contribution per unit Step 2 calculate the breakeven point in unit (用公式三套用即可） Step 3 calculate the breakeven point in sale revenue 2、C/S ratio for multiple products Step 1 calculate revenue and contribution per mix.(计算组合比例下，n种产品收入和贡献毛益各自的和） Step2 calculate sale reven