成本管理会计上课讲义.ppt

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1、成本管理会计Cost-Volume-ProfitAnalysis(CVP)Whatiscost-volume-profitanalysis?CVPanalysisexaminestheØtodeterminethebreak-evenpoint.behavioroftotalrevenues,totalØtocalculatetheoutputtoachievetargetcosts,andoperatingincomeasoperatingincome.changesoccurintheoutputlevel,Øtoprovidesens

2、itivityanalysisSellingprice,variablecostsperØtoapplyCVPanalysistoamultiproductUnit,orfixedcosts.company.USPUVCprofitFCQSalesmixItisavitaltoolinmanybusinessdecisionsLearningObjective1Understandbasiccost-volume-profit(CVP)assumptionsCost-Volume-ProfitAssumptionsandTerminolog

3、y1、Changesinthelevelofrevenuesandcostsariseonlybecauseofchangesinthenumberofproduct(orservice)unitsproducedandsold.（本量利分析基本模型假定）2、Totalcostscanbedividedintoafixedcomponentandacomponentthatisvariablewithrespecttothelevelofoutput.（成本性态假定——本量利分析基本前提）3、Whengraphed,thebehavioro

4、ftotalrevenuesandtotalcostsislinear(straight-line)inrelationtooutputunitswithintherelevantrange(andtimeperiod).（相关范围及线性假定）4、Theunitsellingprice,unitvariablecosts,andfixedcostsareknownandconstant.(确定性假设)5、Theanalysiseithercoversasingleproductorassumesthatthesalesmixwhenmult

5、ipleproductsaresoldwillremainconstantastheleveloftotalunitssoldchanges.（品种结构不变假设）6、Formanufacturingcompanies,thenumberofunitsproducedisassumedtoequalthenumberofunitssoldeachperiod.(产销平衡假设)7、Allrevenuesandcostscanbeaddedandcomparedwithouttakingintoaccountthetimevalueofmoney

6、.（不考虑时间价值假设）AbbreviationsnUSP=UnitsellingpricenUVC=UnitvariablecostsnFC=FixedcostsnCM=contributionmarginnUCM=UnitcontributionmarginnCM%=Contributionmarginpercentage=CM/R=(UCM*Q)/(P*Q)=UCM/PnQ=QuantityofoutputnOI=OperatingincomenTOI=TargetoperatingincomenTNI=Targetnetincome

7、BasicCost-Volume-Profit(CVP)ModelOperatingincome=Revenue-VariableCost-FixedCostFEDERALRESERVENOTETTHHEEUUNNIITTEEDDSSTTAATTEESSOOFFAAMMEERRIICCAATHISNOTEISLEGALTENDERFORALDEBTS,PUBLICANDPRIVATEL70744629F1212WASHINGTON,D.C.AH293L70744629F12SERIES121985OONNEEDDOOLLLLAARROper

8、atingincome=(USP×Q)–(UVC×Q)-FCNetIncome=Operatingincome-IncometaxesLearningObjective2Expl