成本与管理会计第67910章（双语教学使用）

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1、ChapterSixCost-Volume-ProfitRelationshipsLearningObjective1Explainhowchangesinactivityaffectcontributionmarginandnetoperatingincome.BasicsofCost-Volume-ProfitAnalysisContributionMargin(CM)istheamountremainingfromsalesrevenueaftervariableexpenseshavebeendeducted.BasicsofCost-Volume-ProfitAnalys

2、isCMisusedfirsttocoverfixedexpenses.AnyremainingCMcontributestonetoperatingincome.TheContributionApproachSales,variableexpenses,andcontributionmargincanalsobeexpressedonaperunitbasis.IfRacingsellsanadditionalbicycle,$200additionalCMwillbegeneratedtocoverfixedexpensesandprofit.TheContributionAp

3、proachEachmonth,Racingmustgenerateatleast$80,000intotalCMtobreakeven.TheContributionApproachIfRacingsells400unitsinamonth,itwillbeoperatingatthebreak-evenpoint.TheContributionApproachIfRacingsellsonemorebike(401bikes),netoperatingincomewillincreaseby$200.TheContributionApproachWedonotneedtopre

4、pareanincomestatementtoestimateprofitsataparticularsalesvolume.Simplymultiplythenumberofunitssoldabovebreak-evenbythecontributionmarginperunit.IfRacingsells430bikes,itsnetincomewillbe$6,000.LearningObjective2Prepareandinterpretacost-volume-profit(CVP)graph.CVPRelationshipsinGraphicFormTherelat

5、ionshipamongrevenue,cost,profitandvolumecanbeexpressedgraphicallybypreparingaCVPgraph.Racingdevelopedcontributionmarginincomestatementsat300,400,and500unitssold.WewillusethisinformationtopreparetheCVPgraph.CVPGraphUnitsDollarsInaCVPgraph,unitvolumeisusuallyrepresentedonthehorizontal(X)axisandd

6、ollarsonthevertical(Y)axis.CVPGraphUnitsDollarsFixedExpensesCVPGraphDollarsUnitsFixedExpensesTotalExpensesCVPGraphFixedExpensesDollarsTotalExpensesTotalSalesUnitsCVPGraphDollarsUnitsBreak-evenpoint(400unitsor$200,000insales)ProfitAreaLossAreaLearningObjective3Usethecontributionmarginratio(CMr

7、atio)tocomputechangesincontributionmarginandnetoperatingincomeresultingfromchangesinsalesvolume.ContributionMarginRatioThecontributionmarginratiois:ForRacingBicycleCompanytheratiois:TotalCMTotalsalesCMRatio=Each$1.00increaseinsalesr