managementaccountingchapter4本量利分析-展示頁
2024-12-17 02:48本頁面
【正文】 0 200 150 100 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。 1,000 $325,000 247。 sales） ) Sales $400,000 % Less: Variable expenses 325,000 % Contribution margin $ 75,000 % Less: Fixed exp. 45,000 Operating ine $ 30,000 16 18 BreakEven Point in Sales Dollars保本額 Given a contribution margin ratio of %, how much sales revenue is required to break even? Operating ine = Sales – Variable costs – Fixed costs $0 = Sales – (Variable costs ratio x Sales) – $45,000 Sales = $240,000 * 保本額 ＝ p * BEP ＝固定成本 247。 cmR $0 = Sales (1 – ) – $45,000 Sales () = $45,000 16 19 Relationships Among Contribution Margin, sales, and Ine (三者關(guān)系 ) 單位貢獻(xiàn)邊際＝單價(jià)－單位變動(dòng)成本 ＝ 總 貢獻(xiàn)邊際 247。 x 貢獻(xiàn)邊際率 cmR＝ 總 貢獻(xiàn)邊際 247。 px Operating Ine ＝ Tcm FC 16 20 Relationships Among Contribution Margin, Fixed Cost, and Profit (三者關(guān)系圖 ) Contribution Margin Total Variable Cost Sales Revenue Fixed Cost Fixed Cost = Contribution Margin 16 21 Contribution Margin Total Variable Cost Revenue Fixed Cost Fixed Cost Contribution Margin Profit Relationships Among Contribution Margin, Fixed Cost, and Profit (三者關(guān)系圖 ) 16 22 Contribution Margin Total Variable Cost Revenue Fixed Cost Fixed Cost Contribution Margin Loss Relationships Among Contribution Margin, Fixed Cost, and Profit (三者關(guān)系圖 ) 16 23 Profit Targets and Sales Revenue How much sales revenue must a firm generate to earn a beforetax profit of $60,000. Recall that fixed costs total $45,000 and the contribution margin ratio is %. Sales = ($45,000 + $60,000)/ = $105,000/ = $560,000 16 24 三、多品種分析 MultipleProduct Analysis Mulching Riding Total Mower甲 Mower乙 (一起生產(chǎn) ) Sales $480,000 $640,000 $1,120,000 Less: Variable expenses 390,000 480,000 870,000 Contribution margin $ 90,000 $160,000 $ 250,000 Less: Direct fixed expenses 30,000 40,000 70,000 Product margin $ 60,
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