重庆大学经济与工商管理学院管理会计课件 chapter9（3）.pptVIP

Cost-Volume-Profit Analysis本量利分析: A Managerial Planning Tool Learning Objectives Determine the number of units that must be sold to break even盈亏平衡 or to earn a targeted profit. Determine the amount of revenue required to break even or to earn a targeted profit. Learning Objectives (continued) Apply cost-volume-profit analysis in a multiple-product setting. Prepare a profit-volume graph and a cost-volume-profit graph and explain the meaning of each. Learning Objectives (continued) Explain the impact of risk, uncertainty, and changing variables on cost-volume-profit analysis. Discuss the impact of activity-based costing on cost-volume-profit analysis. Sample Questions Raised and Answered by CVP Analysis 1. How many units must be sold (or how much sales revenue must be generated) in order to break even? 2. How many units must be sold to earn a before-tax profit equal to $60,000? A before-tax profit equal to 15 percent of revenues? An after-tax profit of $48,750? 3. Will total profits increase if the unit price is increased by $2 and units sold decrease 15 percent? 4. What is the effect on total profit if advertising expenditures increase by $8,000 and sales increase from 1,600 to 1,750 units? Sample Questions Raised and Answered by CVP Analysis (continued) 5. What is the effect on total profit if the selling price is decreased from $400 to $375 per unit and sales increase from 1,600 units to 1,900 units? 6. What is the effect on total profit if the selling price is decreased from $400 to $375 per unit, advertising expenditures are increased by $8,000, and sales increased from 1,600 units to 2,300 units? 7. What is the effect on total profit if the sales mix is changed? CVP: A Short-Term Planning and Analysis Tool Assists in establishing prices of products. Assists in analyzing the impact that volume has on short-term profits. Assists in focusing on the impact that changes in costs (variable and fixed) have on profits. Assists in analyzing how the mix of products