COST03Cost-Volume-ProfitRelationships(成本管理会计.ppt

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1、Cost-Volume-ProfitRelationshipsChapter3IntroductionThischapterexaminesoneofthemostbasicplanningtoolsavailabletomanagers:cost-volume-profitanalysis.Cost-volume-profitanalysisexaminesthebehavioroftotalrevenues,totalcosts,andoperatingincomeaschangesoccurintheoutputlevel,sellingprice,var

2、iablecostsperunit,orfixedcosts.LearningObjectivesUnderstandbasiccost-volume-profit(CVP)assumptionsExplainessentialfeaturesofCVPanalysisDeterminethebreakevenpointandtargetoperatingincomeusingtheequation,contributionmargin,andgraphmethodsLearningObjectivesIncorporateincometaxconsiderat

3、ionsintoCVPanalysisExplaintheuseofCVPanalysisindecisionmakingandhowsensitivityanalysiscanhelpmanagerscopewithuncertaintyUseCVPanalysistoplancostsLearningObjectivesApplyCVPanalysistoamulti-productcompanyDistinguishbetweencontributionmarginandgrossmarginAdaptCVPanalysistomultiplecostdr

4、iversituationsLearningObjective1Understandbasiccost-volume-profit(CVP)assumptionsCost-Volume-ProfitAssumptionsandTerminologyChangesinthelevelofrevenuesandcostsariseonlybecauseofchangesinthenumberofproduct(orservice)unitsproducedandsold.Totalcostscanbedividedintoafixedcomponentandacom

5、ponentthatisvariablewithrespecttothelevelofoutput.Cost-Volume-ProfitAssumptionsandTerminologyWhengraphed,thebehavioroftotalrevenuesandtotalcostsislinear(straight-line)inrelationtooutputunitswithintherelevantrange(andtimeperiod).Theunitsellingprice,unitvariablecosts,andfixedcostsarekn

6、ownandconstant.Cost-Volume-ProfitAssumptionsandTerminologyTheanalysiseithercoversasingleproductorassumesthatthesalesmixwhenmultipleproductsaresoldwillremainconstantastheleveloftotalunitssoldchanges.Allrevenuesandcostscanbeaddedandcomparedwithouttakingintoaccountthetimevalueofmoney.Co

7、st-Volume-ProfitAssumptionsandTerminologyOperatingincome=Totalrevenuesfromoperations–Costofgoodssoldandoperatingcosts(excludingincometaxes)NetIncome=Operatingincome+Nonoperatingrevenues(suchasinterestrevenue)–Nonoperatingcosts(suchasinterestcost)–IncometaxesLearningObjective2Explaine

8、ssentialfeat