managementaccountingchapter4本量利分析-在線瀏覽
2025-01-25 02:48本頁(yè)面
【正文】 000 $120,000 $ 180,000 Less: Common fixed expenses 26,250 Operating ine $ 153,750 16 25 Ine Statement: B/E Solution Mulching Riding Mower Mower Total Sales $184,800 $246,400 $431,200 Less: Variable可變 expenses 150,150 184,800 334,950 Contribution margin $ 34,650 $ 61,600 $ 96,250 Less: Direct fixed expenses 30,000 40,000 70,000 Segment margin $ 4,650 $ 23,600 $ 26,250 Less: Common普通 fixed expenses 26,250 Operating ine $ 0 16 26 多品種 BEP的確定方法 (續(xù) ) 16 27 16 28 （單位：元） A產(chǎn)品 B產(chǎn)品 單價(jià) p 10 20 單位變動(dòng)成本 vc 4 12 單位邊際貢獻(xiàn) cm 6 8 邊際貢獻(xiàn)率 cmR 60% 40% 此見：?jiǎn)挝回暙I(xiàn)邊際無(wú)法比較出不同產(chǎn)品的獲利能力，但是貢獻(xiàn)邊際率可以比較出獲利能力。 例 . 企業(yè)現(xiàn)在要從 A、 B 兩種產(chǎn)品中選擇一種進(jìn)行生產(chǎn)， 請(qǐng)為其作出選擇： （單位：元） 16 29 例 (續(xù) ). 企業(yè)現(xiàn)在要從 A、 B 兩種產(chǎn)品中選擇一種進(jìn)行生產(chǎn)， 請(qǐng)為其作出選擇： （單位：元） A產(chǎn)品 B產(chǎn)品 單價(jià) p 10 20 單位變動(dòng)成本 vc 4 12 單位貢獻(xiàn)邊際 cm 6 8 貢獻(xiàn)邊際率 cmR 60% 40% 銷售量 x 20220件 25000件 邊際貢獻(xiàn)總額 Tcm 120220 202200 (思考 ). 計(jì)算后該企業(yè)的加權(quán)平均邊際貢獻(xiàn)率 cmR是多少？ 16 30 例 (續(xù) ). 如果該企業(yè)兩種產(chǎn)品一起經(jīng)營(yíng)： （單位：元） A產(chǎn)品 B產(chǎn)品 單價(jià) p 10 20 單位變動(dòng)成本 v 4 12 單位貢獻(xiàn)邊際 cm 6 8 貢獻(xiàn)邊際率 cmR 60% 40% 銷售量 q 20220件 25000件 總貢獻(xiàn)邊際 Tcm 120220 202200 銷售收入額 Sales 200 000 500 000 加權(quán)平均邊際貢獻(xiàn)率=(120220+202200)247。 16 31 四、 Assumptions of CVP Analysis (假設(shè)、條件 ) 1. The analysis assumes a linear revenue function and a linear (線性 ) cost function. 2. The analysis assumes that price, total fixed costs, and unit variable costs can be accurately identified and remain constant(常數(shù) ) over the relevant range. 3. The analysis assumes that what is produced is sold. 4. For multipleproduct analysis, the sales mix is assumed to be known. 5. The selling price and costs are assumed to be known with certainty. 16 32 $ Units Total Cost Total Revenue Relevant Range在一定相關(guān)范圍中 Relevant Range中呈線性 16 33 Alternative 1: If advertising expenditures increase by $8,000, sales will increase from 1,600 units to 1,725 units. BEFORE THE WITH THE INCREASED INCREASED ADVERTISING ADVERTISING Units sold 1,600 1,725 Unit contribution margin x $75 x $75 Total contribution margin $120,000 $129,375 Less: Fixed expenses 45,000 53,000 Profit $ 75,000 $ 76,375 DIFFERENCE IN PROFIT Change in sales volume 125 Unit contribution margin x $75 Change in contribution margin $9,375 Less: Change in fixed expenses 8,000 Increase in profits $1,375 16 34 BEFORE THE WITH THE PROPOSED PROPOSED CHANGES CHANGES Units sold 1,600 1,900 Unit contribution margin x $75 x $50 Total contribution margin $120,000 $95,000 Less: Fixed expenses 45,000 45,000 P
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