微觀經(jīng)濟(jì)學(xué)cost-volume-profitrelationships-在線瀏覽
2024-11-03 10:53本頁面
【正文】 through all levels of activity is shown in part (b) PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 7 LO2 Relevant range continued PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 8 Relevant range continued ? The relevant range consists of the activity levels over which the business expects to operate during the period ? Linear relationships are assumed to exist between costs and activity levels within relevant range (a) Variable costs per unit may change outside the relevant range (b) Total fixed costs may also change outside the relevant range PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 9 Relevant range continued PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 10 Mixed costs ? Mixed costs includes a fixed cost ponent plus a variable cost according to activity level ., electricity (fixed line charge plus charge per unit consumed) ? Mixed costs are often separated into fixed and variable ponents at end of period PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 11 LO3 Mixed costs continued ? In CVP analysis, it is assumed that mixed costs must be classified into their variable and fixed ponents ? Firms usually ascertain variable and fixed costs on an aggregate basis at the end of a time period, using the pany’s past experience with the behaviour of the mixed cost at various activity levels PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 12 Mixed costs continued High–low method ? The highlow method uses the total costs incurred at the high and low levels of activity ? It generally produces a reasonable estimate for analysis ? But it does not produce a precise measurement of fixed and variable ponents of a mixed costs PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 13 Mixed costs continued ? Two steps using highlow method – Determine variable cost per unit – Determine fixed cost by subtracting total variable cost at either high or low activity level from total cost at that level PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 14 Change in total costs High minus low activity level Variable cost per unit 247。1 Chapter 22 Costvolumeprofit relationships PowerPoint presentation by Dr Anne Abraham University of Western Sydney 169。 2020 John Wiley amp。 = Importance of identifying variable and fixed costs ? Identification of costs as fixed or variable is important for business decisions: 1. Effect on profitability of reduction in sales price 2. Effect on activity level when expenses increase per unit to keep current profitability 3. Minimum level of sales to cover costs 4. Costs of maintaining level of production for different manufacturing methods PowerPoint presentation by Dr Anne Abraham, University of Western Sydney 15 COSTVOLUMEPROFIT ANALYSIS ? Costvolumeprofit (CVP) analysis examines the effects of changes in costs and volume on an entity’s profits ? CVP analysis is important for: – Planning – Setting prices – Determining the best product mix – Making the maximum use of production facilities PowerPoint presentation by Dr Anne Abraham, University of
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