微觀經(jīng)濟(jì)學(xué)cost-volume-profitrelationships(參考版)
2024-09-04 10:53本頁(yè)面
【正文】 = Breakeven Analysis continued Sales for target profit CVP and changes in the business environment ? Management can use CVP to quickly predict effects of such events as: – Changes in sales revenues and costs – Matching petitor’s discount on sales price per unit – Investing in equipment (fixed costs) in order to reduce labour (variable costs) – Changes in profitability with changes in variable or fixed costs PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 40 Contribution margin statement revisited ? Detailed contribution margin statement PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 41 LO9 Total Per unit Sales $800 000 $500 Variable expenses COS $400 000 Selling expenses 60 000 Administrative expenses 20 000 480 000 300 Contribution margin 320 000 $200 Fixed expenses COS 120 000 Selling expenses 40 000 Administrative expenses 40 000 200 000 Profit $120 000 VIRGO VIDEO LTD Contribution Margin Statement For the month ended 30 June 2020 Absorption vs Variable Costing ? Absorption Costing: all direct material direct labour variable manufacturing overhead and fixed manufacturing overhead are aggregated under manufactured cost. . absorbed by the product and treated as Product Cost. . job costing we learned before Absorption vs Variable Costing ? Variable Costing: only direct material direct labour variable manufacturing overhead are considered as Product Cost. Fixed manufacturing overhead are treated as Period Cost Variable costing can only be prepared for internal management, cannot be accepted in external financial reporting. Absorption vs Variable Costing ? In both cases, Selling and Administration expenses are Period Cost Fixed Product cost manufacturing Period cost overhead ? Example: Text Fig 22A2 and Fig 22A3 Absorption Costing Variable Costing 45 Reading Assignment Chapter 22 A prehensive reading of the whole Chapter is required, together with Effects and Rationale for Variable Costing on Page 924 – 926 amp。 = ($200 000 + $120 000) 247。 $750 000 = 33% $750 000 – $500 000 = $250 000 Target profit ? Target profit is the profit objective for an individual product line ? Breakeven analysis is expanded by adding target profit to total costs ? It can be determined using – mathematical equation – contribution margin technique – graphic presentation PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 36 LO8 Target profit continued 1. Mathematical equation ? Use the basic equation with target profit added to calculate the required number of units to be sold PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 37 Required Sales Fixed costs Target profit + = Variable costs + $500Q = $300Q + $200 000 + $120 000 $200Q = $320 000 Q = 1600 units Target profit continued 2. Contribution marg
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