【正文】 Analysis amp。 利潤 16 40 X 收入、成本 0 2 4 6 8 10 12 14 14 12 10 8 6 4 2 Y= a=2800 Y= a+bx=2800+60x Y= Px=100x Variable Cost 保本點(diǎn) BEP 保本點(diǎn) Y= a+b`x 結(jié)論 2： 單位變動成本下降，保本點(diǎn)下降；盈利增加，或虧損減少。16 1 CostVolumeProfit Analysis本量利分析 CHAPTER 4 16 2 1. Determine the number of units that must be sold to breakeven(平衡 ) or earn(賺 ) a target profit. 2. Calculate the amount of revenue required to breakeven or to earn a targeted profit(目標(biāo)利潤 ). 3. Apply costvolumeprofit analysis in a multipleproduct setting. 4. Prepare a profitvolume graph and a costvolumeprofit graph, and explain the meaning of each. Objectives 16 3 5. Explain the impact of risk, uncertainty不確定性 , and changing variables變量 on costvolumeprofit analysis. 6. Discuss the impact影響 of activitybased costing on costvolumeprofit analysis Objectives 16 4 Using Operating Ine in CVP Analysis 一、基本關(guān)系式 Equation: Sales revenue – Variable expenses – Fixed expenses = Operating ine 16 5 Example The Tyson Company produces a single product with the following cost and price data: Total fixed costs $100 Variable costs per unit 5 Selling price per unit單位售價 10 16 6 ProfitVolume Graph利潤 業(yè)務(wù)量圖 Profit or Loss Loss (40, $100) I = $5X $100 BreakEven Point (20, $0) $100— 80— 60— 40— 20— 0— 20— 40— 60— 80— 100— 5 10 15 20 25 30 35 40 45 50 | | | | | | | | | | Units Sold (0, $100) 16 7 CostVolumeProfit Graph保本圖 ( 標(biāo)準(zhǔn)式 ) Revenue Units Sold $500 450 400 350 300 250 200 150 100 50 0 5 10 15 20 25 30 35 40 45 50 55 60 | | | | | | | | | | | | Total Revenue Total Cost Loss BreakEven Point (20, $200) Fixed Expenses ($100) Variable Expenses ($5 per unit) 16 8 CostVolumeProfit Graph保本圖 (貢獻(xiàn)式 ) 16 9 二、單品種產(chǎn)品 CVP Analysis 又例如 : Sales (1,000 units $400) $400,000 Less: Variable expenses 325,000 Contribution margin $ 75,000 Less(減 ): Fixed expenses 45,000 Operating ine $ 30,000 16 10 Using Operating Ine in CVP Analysis $400,000 247。 利潤 16 41 x 收入、成本 0 2 4 6 8 10 12 14 14 12 10 8 6 4 2 Y= a=2800 Y= a+bx=2800+60x Y= Px=100x 固定成本的變化 保本點(diǎn) 70件 保本點(diǎn) Y= a` 結(jié)論 3： 固定成本下降，保本點(diǎn)下降；盈利增加，或虧損減少。 實際或預(yù)計銷售額 100％ 安全邊際