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1、CIMAOfficialLearningSystemOperationalLevelP1—PerformanceOperationsBobScarlettCIMAPublishingisanimprintofElsevierLinacreHouse,JordanHill,OxfordOX28DP,UK30CorporateDrive,Suite400,Burlington,MA01803,USACopyright©2009ElsevierLtd.AllrightsreservedNopartofthispublicationmaybereproduced,storedinaretrievals
2、ystemortransmittedinanyformorbyanymeanselectronic,mechanical,photocopying,recordingorotherwisewithoutthepriorwrittenpermissionofthepublisherPermissionsmaybesoughtdirectlyfromElsevier’sScience&TechnologyRightsDepartmentinOxford,UK:phone(44)(0)1865843830;fax(44)(0)1865853333;e-mail:permissions@else
3、vier.com.AlternativelyyoucanvisittheScienceandTechnologyBookswebsiteatwww.elsevierdirect.com/rightsforfurtherinformationNoticeNoresponsibilityisassumedbythepublisherforanyinjuryand/ordamagetopersonsorpropertyasamatterofproductsliability,negligenceorotherwise,orfromanyuseoroperationofanymethods,prod
4、ucts,instructionsorideascontainedinthematerialherein.BritishLibraryCataloguinginPublicationDataAcataloguerecordforthisbookisavailablefromtheBritishLibraryLibraryofCongressCataloguinginPublicationDataAcataloguerecordforthisbookisavailablefromthelibraryofcongress978-1-85617-722-1ForinformationonallCI
5、MApublicationsvisitourwebsiteatwww.elsevierdirect.comTypesetbyMacmillanPublishingSolutions(www.macmillansolutions.com)PrintedandboundinHungary0910111110987654321Workingtogethertogrowlibrariesindevelopingcountrieswww.elsevier.com
6、www.bookaid.org
7、www.sabre.orgContentsTheCIMALearningSystemxiiiAcknowle
8、dgementsxiiiHowtouseyourCIMALearningSystemxiiiGuidetotheIconsusedwithinthisTextxivStudytechniquexvThePerformanceOperationssyllabusxvii1BasicAspectsofManagementAccounting1LearningOutcomes31.1Introduction31.2Costbehaviour31.2.1Fixedcost41.2.2Variablecost51.2.3Semi-variablecost71.2.4Analysingsemi-vari
9、ablecosts81.2.5Usinghistoricaldata101.3Costsandactivity-basedtechniques101.4Breakevenorcost–volume–profitanalysis111.4.1Calculatingthebreakevenpoint111.5Themarginofsafety111.6Thecontributiontosales(C/S)ratio
