managementaccountingchapter4本量利分析-文庫吧資料
2024-12-14 02:48本頁面
【正文】 evenue銷售收入 ($400)(Units) = ($400 x Units) – ($325 x Units) – $45,000 $60 x Units = ($400 x Units) – $325 x Units) – $45,000 Units = 3,000 Targeted Ine as a Percent of Sales Revenue $60 x Units = ($75 x Units) – $45,000 $15 x Units = $45,000 16 14 Net ine = Operating ine – Ine taxes(所得稅 ) = Operating ine – (Tax rate x Operating ine) AfterTax稅后 Profit Targets = Operating ine (1 – Tax rate) Or Operating ine = Net ine (1 – Tax rate) 16 15 $48,750 = Operating ine – ( x Operating ine) $48,750 = (Operating ine) AfterTax Profit Targets $75,000 = Operating ine If the tax rate is 35% and a firm wants to achieve a profit of $48,750. How much is the necessary operating ine? 16 16 AfterTax Profit Targets How many units would have to be sold to earn an operating ine of $48,750? Units = ($45,000 + $75,000)/$75 Units = $120,000/$75 Units = 1,600 Proof Sales (1,600 units) $640,000 Less: Variable exp. 520,000 Contribution margin $120,000 Less: Fixed expenses 45,000 Operating ine $ 75,000 Less: Ine tax (35%) 26,250 Net ine $ 48,750 16 17 BEP in Sales Dollars 保本額 (盈虧平衡點(diǎn)銷售額 ) 1. the contribution margin ratio (貢獻(xiàn)邊際率 : cmR= Tcm247。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(jià) 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 25
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