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1、Module45MODPlannUinLE g,C34 ontTArol,XEanSd:AnalysisTRANSACTIONSINPROPERTYBusinessEnvironmentandConcepts主讲老师:Amy1Copyright高才国际教育集团M45Planning,Control,andAnalysisA. CostVolumeProfit (CVP) AnalysisB. Variable (Direct) vs. Absorption CostingC. Financial Planning and ForecastingD.
2、Budgeting and Responsibility AccountingE. Product and Service Pricing and Transfer PricingF.Standardsand VariancesG. Shortterm Differential Cost Analysis2 A.CostVolumeProfit(CVP)Analysis3ACostVolumeProfit(CVP)Analysis1. CVP Analysisa)Profitabilityestimatesat alllevelsofproducti
3、onin relevantrangeØfixedcosts are constant in relevant range Øsales and variable costs are a function of level of activity ①Profit function Profit (NI) = Sales (S) –Fixed Cost (FC) – Variable Costs (VC)Note: When profit isZero0 = S –FC VC S = FC + VC $REVTCFCVCBreakevenpointUNI
4、TSBreakevenunits4 ACostVolumeProfit(CVP)Analysis1. CVP Analysisb)BreakevenExample:Widgetsare sold at$2.00/unitVariable costs:$0.40/unitFixedcosts:$20,000 Answer:①Breakeven units FixedCosts $20,000Breakeven units = = =12,500 units Unit CM$1.60 ②Breakeven sales FixedCosts $20,000
5、Breakeven sales = = = $25,000 sales dollarsCM percentage$1.60 / $2.005 ACostVolumeProfit(CVP)Analysis1. CVP Analysisc)Netincome Example:Widgetsare sold at$2.00/unit,Variable costs:$0.40/unit,Fixedcosts:$20,000 Answer:①Target net income : desired net income is $5,000FC + NI $20,
6、000 + $5,000 = =15,625 units CM$1.60 ②Target net incomepercentage of sales: desired net income percentage is 30% Sales = VC + FC + NI $2X = $0.4X + $20,000 + 0.3($2X)X = 20,000 units③No perunit information given: variable expenses are 20% of sales $20,000FC = = $25,000 sales d
7、ollars CM %80%6 ACostVolumeProfit(CVP)Analysis1. CVP Analysisd)DecisionmakingExample:Widgetsare sold at$2.00/unit,Variable costs:$0.40/unit,Fixedcosts:$20,000 Purchasinganewmachine will increase fixedcostsby$ 5,000,butvariable costswillbecut by20%.Ifsellingprice isbutby10%,what
8、isbreakevenpointinunits? Answer:Sales = VC + FC + NI
