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1、管理会计chapter6LearningObjective1Explainhowchangesinactivityaffectcontributionmarginandnetoperatingincome.BasicsofCost-Volume-ProfitAnalysisContributionMargin(CM)istheamountremainingfromsalesrevenueaftervariableexpenseshavebeendeducted.TheContributionApproachIfRacingsells400unitsinamonth,itwi
2、llbeoperatingatthebreak-evenpoint.TheContributionApproachIfRacingsellsonemorebike(401bikes),netoperatingincomewillincreaseby$200.TheContributionApproachWedonotneedtoprepareanincomestatementtoestimateprofitsataparticularsalesvolume.Simplymultiplythenumberofunitssoldabovebreak-evenbythecontr
3、ibutionmarginperunit.IfRacingsells430bikes,itsnetincomewillbe$6,000.LearningObjective2Prepareandinterpretacost-volume-profit(CVP)graph.CVPRelationshipsinGraphicFormTherelationshipamongrevenue,cost,profitandvolumecanbeexpressedgraphicallybypreparingaCVPgraph.Racingdevelopedcontributionmargi
4、nincomestatementsat300,400,and500unitssold.WewillusethisinformationtopreparetheCVPgraph.CVPGraphUnitsDollarsInaCVPgraph,unitvolumeisusuallyrepresentedonthehorizontal(X)axisanddollarsonthevertical(Y)axis.CVPGraphUnitsDollarsFixedExpensesCVPGraphDollarsUnitsFixedExpensesTotalExpensesCVPGraph
5、FixedExpensesDollarsTotalExpensesTotalSalesUnitsCVPGraphDollarsUnitsBreak-evenpoint(400unitsor$200,000insales)ProfitAreaLossAreaLearningObjective3Usethecontributionmarginratio(CMratio)tocomputechangesincontributionmarginandnetoperatingincomeresultingfromchangesinsalesvolume.ContributionMa
6、rginRatioThecontributionmarginratiois:ForRacingBicycleCompanytheratiois:TotalCMTotalsalesCMRatio=Each$1.00increaseinsalesresultsinatotalcontributionmarginincreaseof40¢.=40%$80,000$200,000ContributionMarginRatioOr,intermsofunits,thecontributionmarginratiois:ForRacingBicycleCompanyth
7、eratiois:$200$500=40%UnitCMUnitsellingpriceCMRatio=ContributionMarginRatioA$50,000increaseinsalesrevenueresultsina$20,000increaseinCM.($50,000×40%=$20,000)QuickCheckCoffeeKlatchisanespressostandinadowntownofficebuilding.Theaveragesellingpriceofacupofcoffeeis