成本会计：管理的着重点第十版书后习题答案第三章

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1、个人收集整理勿做商业用途蚆袇羁蒅荿蚄螀莈莅CHAPTER3COST-VOLUME-PROFITANALYSIS3-1Cost-volume-profit(CVP)analysisexaminesthebehavioroftotalrevenues,totalcosts,andoperatingincomeaschangesoccurintheoutputlevel,sellingprice,variablecostsperunit,orfixedcosts.文档来自于网络搜索[肂肈蚈螁袅蒆蚇袃膀]3-2

2、TheassumptionsunderlyingtheCVPanalysisoutlinedinChapter3are:文档来自于网络搜索[袄肇芈螅袆膃蒇蚄蝿]1.Changesinthelevelofrevenuesandcostsariseonlybecauseofchangesinthenumberofproduct(orservice)unitsproducedandsold.文档来自于网络搜索2.Totalcostscanbedividedintoafixedcomponentandacomp

3、onentthatisvariablewithrespecttothelevelofoutput.文档来自于网络搜索3.Whengraphed,thebehavioroftotalrevenuesandtotalcostsislinear(straight-line)inrelationtooutputunitswithintherelevantrange.文档来自于网络搜索4.Theunitsellingprice,unitvariablecosts,andfixedcostsareknownandc

4、onstant.文档来自于网络搜索5.Theanalysiseithercoversasingleproductorassumesthatthesalesmix,whenmultipleproductsaresold,willremainconstantastheleveloftotalunitssoldchanges.文档来自于网络搜索6.Allrevenuesandcostscanbeaddedandcomparedwithouttakingintoaccountthetimevalueofmone

5、y.文档来自于网络搜索[膁蒈蚀羄芃芁薆羃羃]3-3Operatingincomeistotalrevenuesfromoperationsfortheaccountingperiodminustotalcostsfromoperations(excludingincometaxes):[蕿膈芃芀螈羈芆莆袇]文档来自于网络搜索Operatingincome=Totalrevenues–TotalcostsNetincomeisoperatingincomeplusnonoperatingrevenues(

6、suchasinterestrevenue)minusnonoperatingcosts(suchasinterestcost)minusincometaxes.Chapter3assumesnonoperatingrevenuesandnonoperatingcostsarezero.Thus,Chapter3computesnetincomeas:文档来自于网络搜索Netincome=Operatingincome–Incometaxes3-4Contributionmarginiscomputed

7、asthedifferencebetweentotalrevenuesandtotalvariablecosts.Contributionmarginperunitisthedifferencebetweensellingpriceandvariablecostperunit.Contribution-marginpercentageisthecontributionmarginperunitdividedbysellingprice.[袁莇荿蚅肀膆莁螁螆]文档来自于网络搜索3-5Threemethod

8、stocalculatethebreakevenpointaretheequationmethod,thecontributionmarginmethod,andthegraphmethod.文档来自于网络搜索3-6Breakevenanalysisdenotesthestudyofthebreakevenpoint,whichisoftenonlyanincidentalpartoftherelationshipbetweencost,v