【正文】 ? 楊名亨 (電機(jī) ) 0109 234525423423452 3 參考書籍 書名 作者 Accounting Morse, Davis amp。 Hartgraves amp。 0109 234525423423452 5 基本假設(shè) (Fixed cost) 及變動(dòng)成本 (Variable dost) ，銷售數(shù)量 是唯一的成本動(dòng)因 ，生產(chǎn)科技及市場環(huán)境維持不變 0109 234525423423452 6 Economists’ Curvilinear Total Cost Pattern Total power costs Units produced 0 0 Normal activity range Relevant range for which linear patterns are valid 0109 234525423423452 7 Sales – Variable costs – Fixed Cost – Ine tax =Ine S * X – V * X – F – 0 = 0 (SV) * X = F ， X = F S –V 公式介紹 (一 ) S = 銷售單價(jià) X = 銷售數(shù)量 V =每單位變動(dòng)成本 F =總固定成本 Break – even unit sales volume 公式文字化 Fixed costs selling price per unit –Variable costs per unit = 損益兩平銷售量 = 總固定成本 銷售單價(jià) 每單位變動(dòng)成本 0109 234525423423452 8 Dollar breakeven point unit contribution margin Break – even unit sales volume 公式介紹 (二 ) = Fixed costs 損益兩平銷售量 總固定成本 每單位邊際貢獻(xiàn) contribution Margin ratio Fixed costs = =Multipleproduct costvolumeprofit analysis 損益兩平銷售額 = 總固定成本 邊際貢獻(xiàn)率 Fixed Cost 1 Variable cost Sales = 總固定成本 1 變動(dòng)成本率 = 0109 234525423423452 9 FUNCTIONAL INCOME STATEMENT Benchmark Paper Company Functional Ine Statement For a Monthly Volume of 5,400 cartons Sales(5,400*$) ………………………… 銷貨收入 ….……… $43,200 Less cost of goods sold: 減 : 銷貨成本 Direct materials (5,400*$)…………………… 直接原料 ………...... $5,400 Direct labor (5,400*$)………………………… 直接人工 ………… 1,350 Variable manufacturing overhead(5,400*$)… 變動(dòng)製造費(fèi)用 ……… 6,750 Fixed manufacturing overhead…………………… 固定製造費(fèi)用 ……… 5,000 (18,500) Gross margin…………………………………………… 毛利額 …………… $24,700 Less other expenses: Variable selling and administrative(5,400*$)… 變動(dòng)銷管費(fèi)用 .…….. $2,700 Fixed selling and administrative……………………. 固定銷管費(fèi)用 ……… 10,000 (12,700) Profit………………………………………………………………………………… $12,000 0109 234525423423452 10 CONTRIBUTION INCOME STATEMETN Benchmark Paper Company Contribution Ine Statement For a Monthly Volume of 5,400 Cartons Sales (5,400*$)………………………….. 銷貨收入 … …………………$43,200 Less variable costs: 減 : 變動(dòng)成本 Direct materials (5,400*$)…………….. 直接原料 … ……..$5,400 Direct labor (5,400*$)………………….. 直接人工 ………. 1,350 Manufacturing overhead (5,400*$)…. 變動(dòng)製造費(fèi)用 ...…...6,750 Selling and administrative(5,400*$)… 變動(dòng)銷管費(fèi)用 .…….2,700 (16,200) Contribution margin…………………………… 邊際貢獻(xiàn) …….................... $27,000 Less fixed costs: Manufacturing overhead…………………… 固定製造費(fèi)用 ……$5,000 Selling and administrative………………… 固定銷管費(fèi)用 ……10,000 (15,000) Profit……………………………………………………………………………. $12,000 0109 234525423423452 11 Sensitivity Analysis Sales (5,400 units) $43,200 Variable costs (16,200 ) Contribution margin $27,000 Fixed costs (15,000 ) Profit $12,000 Ratio to Total Per Unit Sales $8 (3 ) ( ) $5 100 x $5 = $500 If sales increase by 100 cartons per month, what will be the increase in ine? 每單位邊際貢獻(xiàn) 邊際貢獻(xiàn)率 0109 234525423423452 12 Dollar breakeven point unit contribution margin Break – even unit sales volume 公式應(yīng)用 (一 ) = Fixed costs 損益兩平銷售量 總固定成本 每單位邊際貢獻(xiàn) contribution Margin ratio Fixed costs = =Multipleproduct costvolumeprofit analysis 損益兩平銷售額 = 總固定成本 邊際貢獻(xiàn)率 = 15,000 5 = 3,000 unit = 15,000 (%) = $24,000 0109 234525423423452 13 unit contribution margin Break – even unit sales volume 公式應(yīng)用 (二 ) = Fixed costs + Desired Profit 損益兩平銷售量 總固定成本 +期望獲利 每單位邊際貢獻(xiàn) = = 15,000+18,000 5