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1、成本管理會計(jì)Cost-Volume-ProfitAnalysis(CVP)Whatiscost-volume-profitanalysis?CVPanalysisexaminesthe?todeterminethebreak-evenpoint.behavioroftotalrevenues,total?tocalculatetheoutputtoachievetargetcosts,andoperatingincomeasoperatingincome.changesoccurintheoutputlevel,?toprovidesens
2、itivityanalysisSellingprice,variablecostsper?toapplyCVPanalysistoamultiproductUnit,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.（成本性態(tài)假定——本量利分析基本前提）3、Whengraphed,thebehavioro
4、ftotalrevenuesandtotalcostsislinear(straight-line)inrelationtooutputunitswithintherelevantrange(andtimeperiod).（相關(guān)范圍及線性假定）4、Theunitsellingprice,unitvariablecosts,andfixedcostsareknownandconstant.(確定性假設(shè))5、Theanalysiseithercoversasingleproductorassumesthatthesalesmixwhenmult
5、ipleproductsaresoldwillremainconstantastheleveloftotalunitssoldchanges.（品種結(jié)構(gòu)不變假設(shè)）6、Formanufacturingcompanies,thenumberofunitsproducedisassumedtoequalthenumberofunitssoldeachperiod.(產(chǎn)銷平衡假設(shè))7、Allrevenuesandcostscanbeaddedandcomparedwithouttakingintoaccountthetimevalueofmoney
6、.（不考慮時(shí)間價(jià)值假設(shè)）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
