成本管理会计上课讲义.pptVIP

Learning Objective 6 Use CVP analysis to plan costs Suppose that computer conventions offers Mary three rental alternatives: Q=40， What is best? Option1:2000 fixed fee Option2:800 fixed fee+15% of revenues Option3:no fixed fee, but 25% of revenues Return: AQ=40units $1200 The same results of the three options Risk：（ＣＶＰ） AQ=40units Option1 风险 Option2 由大 Option3 到小 安全边际 由小到大 -describes the effects that fixed costs have on changes in operating income as changes occur in units sold and hence in contribution margin. The degree of operating leverage shows how a percentage change in sales volume affects income. What is the degree of operating leverage of Software by Mary at the 40 sales ? Degree of operating leverage（DOL） = Contribution margin /Operating income = CM / OI Ｑ＝40 units USP=200 Option 1 Option 2 Option 3 UCM 80 50 30 CM 3200 2000 1200 OI 1200 1200 1200 DOL 3200/1200=2.67 2000/1200=1.67 1200/1200=1.00 Option 3 经营杠杆系数越大，企业经 营风险越大；反之，越小。 Methods for Determining Breakeven Point the contribution margin method the graph method the equation method Sales revenue – Variable costs – Fixed costs = 0 Unit selling price Quantity of output units sold × Unit variable cost Quantity of output units sold × ($200 × Q) ($120 × Q) – – $2 000 = $0 ($80Q) – $2 000 = $0 Q = 25 units 1/3:Equation Method 2/3Contribution Margin Method Q=$2 000 /$80 = 25 units (UPS -UVC) ×Q = FC + OI UCM ×Q = FC + OI Q = (FC + OI ) ÷UCM OI =0 BEP （ In units） Break-even point in units = Fixed costs Contribution margin per unit Using the contribution margin percentage, what is the breakeven point for Software by Mary? fixed costs unit contribution margin × unit selling price FC CM % Break-even point（in dollars） = Contribution margin per unit Unit selling price 3/3Graph Method (CVP graph) In this method, we plot a line for total revenu