管理会计第三章 本量利分析（management accounting; the third chapter; quantitative analysis of profit and loss）

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1、管理会计第三章本量利分析（Managementaccounting;thethirdchapter;quantitativeanalysisofprofitandloss）Thischapterfocuseson:1、profitandlosscriticalpointanditscalculation.2,thevolumeofprofitrelationsdiagram.3.Correlationfactorbreakevenanalysis.4,sensitivityanalysisofrelatedfactors.ThefirstcostvolumeprofitanalysisF

2、irst,theconnotationofquantitativeandprofitanalysisCVPanalysisisanabbreviationofbetweencost,businessvolume,profitthreedependencyrelationanalysis,isbasedoncostofstatedivisionandthechangecostmethod,accountingmodelandschemabymathematicaltorevealtheregularityofthechangeoffixedcost,relationshipbetweenc

3、ostandprice,salesvolume,salesandprofitvariables,aquantitativeanalysismethodforaccountingforecasting,decision-makingandplanningtoprovidethenecessaryfinancialinformation.Two,thepremiseofquantitativeandquantitativeanalysis:1,costbehavioranalysishypothesis;(allcostscanbedividedintotwoparts:fixedandva

4、riable)2,therelatedrangeandlinearhypothesis;(timeandspacearelimited,costsarelinearlyrelatedtovolumeofbusiness)3,thebalanceofproductionandmarketingandthehypothesisofstablevarietystructure;(outputequalssales,andtheproportionofproductsvariessteadily)4,variablecostinghypothesis;(coststructureandprofi

5、tcalculationprocedure)5,targetprofithypothesis.(operatingprofit)Three,basicrelationsandrelatedindicators1,basicformula:Operatingprofit=operatingincome-totalcostP=px-(a+bx).EmphasizesthetotalamountofrelationsamongvariousfactorsP=(px-bx)-a?.?emphasisoncontributionmarginindicatorsP=(P-B)x-a2,contrib

6、utionindexandrelationformulaContributionmargin(TCM):Px-bx=(P-B)x=(px-bx)/PX*px=P+aUnitcontributionmargin(cm):P-b=(px-bx)/x=(P-B)/P*PContributionmargin(CMR):(px-bx)PX/100%=(P-B/P)**100%Variablecostrate(BR):BX/100%=b/PX*p*100%Relationalexpression:cmr+br=1IfanenterpriseproducesonlyAproducts,theunitv

7、ariablecostis6yuan,theunitpriceis10yuan,thetotalfixedcostis40thousandyuan,andthecurrentproductionandsalesvolumeare12500pieces.Trytocalculate:TCM,cm,CMR,P,Brindexvalues,Andverify:cmr+br=1Volumevolumeprofitrelationship:t