成本体积利润分析及其在短期营决策中应用.pdfVIP

Learningobjectives

Aftercompletingtheactivitiesforthistopic,youshouldbeableto:

•Distinguishweenfixedandvariablecosts

•Usecost-volume-profitanalysistosolveavarietyofshort-term

operatingproblems

•Exintheideaofarelevantcost,andusethisideatosolveproblems

aboutwhethertoacceptspecialcontracts(onlyforthosesituationsin

whichthereissparecapacity)

•Identifytheassumptionsunderlyingcost-volume-profitanalysis,and

discusstheextenttowhichhavingtomaketheseassumptionslimits

theusefulnessoftheanalysis

3

CVPAnalysis

Forshort-termoperatingdecisions,managerswillneed

answerstoquestionslikethis:

•Ifweneedtomakeaprofitof$X,howmanyunitsdo

weneedtosell:inotherwords,whatistherequired

activitylevel?

•Howmanyunitsdoweneedtoselltobreak-even(to

covercostsandnotmakealoss)?

ForCVPanalysis,whichcanbeusedtoanswerthese

questions,wemakeassumptionsabouthowcosts

behaveinabusiness

4

Intheweek8topicthatdealtwithsegmented/departmentalisede

statements,wecategorisedcostsaseitherdirectorindirect.

Costs

DirectCosts

IndirectCosts

-Canbetraceddirectlytoacost

-Cannotbetracedtoacostobject

object(e.g.adepartmentinastore)

-Forexample,rent,power,telephone

-Costsincurredsolelyforthebenefitandinsurancetobenefitallofa

ofthedepartment;departmentstore

-Theaccountingsystemmighteasily-Sometimescalledoverheads

captureinf