cost03cost-volume-profitrelationships(成本会计复习课程.ppt

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1、COST03Cost-Volume-ProfitRelationships(成本管理会计LearningObjectivesUnderstandbasiccost-volume-profit(CVP)assumptionsExplainessentialfeaturesofCVPanalysisDeterminethebreakevenpointandtargetoperatingincomeusingtheequation,contributionmargin,andgraphmethodsLearningObjectivesIncorporateincometaxconsideratio

2、nsintoCVPanalysisExplaintheuseofCVPanalysisindecisionmakingandhowsensitivityanalysiscanhelpmanagerscopewithuncertaintyUseCVPanalysistoplancostsLearningObjectivesApplyCVPanalysistoamulti-productcompanyDistinguishbetweencontributionmarginandgrossmarginAdaptCVPanalysistomultiplecostdriversituationsLea

3、rningObjective1Understandbasiccost-volume-profit(CVP)assumptionsCost-Volume-ProfitAssumptionsandTerminologyChangesinthelevelofrevenuesandcostsariseonlybecauseofchangesinthenumberofproduct(orservice)unitsproducedandsold.Totalcostscanbedividedintoafixedcomponentandacomponentthatisvariablewithrespectt

4、othelevelofoutput.Cost-Volume-ProfitAssumptionsandTerminologyWhengraphed,thebehavioroftotalrevenuesandtotalcostsislinear(straight-line)inrelationtooutputunitswithintherelevantrange(andtimeperiod).Theunitsellingprice,unitvariablecosts,andfixedcostsareknownandconstant.Cost-Volume-ProfitAssumptionsand

5、TerminologyTheanalysiseithercoversasingleproductorassumesthatthesalesmixwhenmultipleproductsaresoldwillremainconstantastheleveloftotalunitssoldchanges.Allrevenuesandcostscanbeaddedandcomparedwithouttakingintoaccountthetimevalueofmoney.Cost-Volume-ProfitAssumptionsandTerminologyOperatingincome=Total

6、revenuesfromoperations–Costofgoodssoldandoperatingcosts(excludingincometaxes)NetIncome=Operatingincome+Nonoperatingrevenues(suchasinterestrevenue)–Nonoperatingcosts(suchasinterestcost)–IncometaxesLearningObjective2ExplainessentialfeaturesofCVPanalysisEssentialsofCost-Volume-Profit(CVP)AnalysisAssum

7、ethatDressesbyMarycanpurchasedressesfor$32fromalocalfactory;othervariablecostsamountto$10perdress.Becausesheplanstosellthesedressesoverseas,thelocalfactoryallowsMarytoreturnallunsolddressesandreceiveafull$3