本量利分析是成本--产量(或销售量)--利润依存关系分析的简称,也称为CVP分析(Cost--Volume--Profit Analysis)，是指在变动成本计算模式的基础上，以数学化的会计模型与图文来揭示固定成本、变动成本、销售量、单价、销售额、利润等变量之间的内在规律性的联系，为会计预测决策和规划提供必要的财务信息的一种定量分析...
让我们回想一下,既然contribution=Sales price - Variable cost, 我们就可以在图表上找到它的表示。 图三:Profit/volume (P/V) Chart (利量表) Profit/volume (P/V) Chart (利量表) 这个图的中心思想在于如何直观的分析利润随着销售额的增加,扭亏为盈。其中要注意的是,如果我们算出曲线的梯度,我们就会发现这...
Cost-Volume-ProfitAssumptions 4.Theunitsellingprice,unitvariablecosts,andfixedcostsareknownandconstant.單位售價、單位變動成本及固定成本(在攸關範圍與期間內)為已知且保持不變。成本－數量－利潤的假設 Cost-Volume-ProfitAssumptions 5.Theanalysiseithercoversasingleproductorassumesthattheproportionofdifferentproductswhen...
这就是我们所知的本量利分析法。 Cost–volume–profit (CVP), in managerial economics, is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short-run decisions. LIMITATIONS OF COST-VOLUME?PROFIT ANALYSIS ·Cost-volume-profit analysis is invaluable in ...
Cost-Volume-Profit Analysis成本-數量-利潤分析Chapter 3本章綱要成本-數量-利潤的假設與專有名詞CVP分析之本質損益兩平點使用CVP分析制定決策敏感性分析與不確定姓成本規劃與CVP銷售組合對淨利之影響服務業及非營利組織之CVP分析多重成本動因邊際貢獻與銷貨毛利Learning Objective 1Understand the assumptions underlying ...
Cost–volume–profit (CVP), in managerial economics, is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short-run decisions. LIMITATIONS OF COST-VOLUME?PROFIT ANALYSIS ·Cost-volume-profit analysis is invaluable in demonstrating the effect on an orga...
CVP analysis looks primarily at the effects of differing levels of activity on the financial results of a business. The reason for the particular focus on sales volume is because, in the short-run, sales price, and the cost of materials and labour, are usually known...
Cost-volume-profit analysis (CVP analysis) is the analysis of how costs and profits change with increases or decreases in sales volume. 本量利分析方法是在成本性态分析和变动成本法的基础上发展起来的,主要研究成本、销售数量、价格和利润之间数量关系的方法。 一、Formula Contribution(边际贡献)=s-v To...
ACCA F5考试:COST-VOLUME-PROFIT ANALYSIS (一) 1. THE OBJECTIVE OF CVP ANALYSIS CVP analysis looks primarily at the effects of differing levels of activity on the financial results of a business. The reason for the particular focus on sales volume is because, in the short-run, sales price, ...
What Assumptions Does Cost-Volume-Profit (CVP) Analysis Make? The reliability of CVP lies in the assumptions it makes, including that the sales price and the fixed and variable cost per unit are constant. The costs are fixed within a specified production level. All units produced are assumed ...