損益兩平分析及成本數(shù)量利潤分析.ppt

1,損益兩平分析及 成本數(shù)量利潤分析,第一組報告 2006.10.22,2,李郁真(會計) 曾淑惠(國貿(mào)) 戴宗蘅(公衛(wèi)) 謝文郁(醫(yī)生) 吳國賢(材料),第一組成員介紹,馬建文(化工) 陳弘法(電機(jī)) 張舜傑(電機(jī)) 楊名亨(電機(jī)),3,參考書籍,書名,作者,1.Management Accounting Morse, Davis & Hartgraves 2.Cost & Management Accounting Ronald V. Hartley 3.Cost Accounting-Planning control Adolph Matz, Milton F.Usry 4.管理會計 葉誌崇 博士 5.財務(wù)管理原理 徐俊明 博士 6.財務(wù)管理 戴國良 博士 7.管理會計立即上手 William H. webster,4,用途介紹,當(dāng)你在做以下決策時: 1.可在一個新企業(yè)之成立前做一評估 2.選擇合適的工廠規(guī)?；蚴穷A(yù)計工廠規(guī)模改變時更新 設(shè)備之後對於兩平點之影響 3.可比較兩個或多個以上的公司盈利能力 4.當(dāng)售價改變時，銷售量必需增加至何種程度，方可 使盈利不變 5.當(dāng)成本增加時，例如:advertising cost,銷售量必 需增加至何種程度，方可使盈利不變。,5,基本假設(shè),1.成本可分類為固定成本(Fixed cost) 及變動成本(Variable dost) 2.總成本在攸關(guān)範(fàn)圍內(nèi)呈現(xiàn)線性關(guān)係 3.總營收在攸關(guān)範(fàn)圍內(nèi)呈現(xiàn)線性關(guān)係 4.在多種產(chǎn)品情況下銷售組合不變 5.對變動成本及固定成本而言，銷售數(shù)量 是唯一的成本動因 6.生產(chǎn)力，生產(chǎn)科技及市場環(huán)境維持不變 7.假定可以賣出所有的存貨與產(chǎn)品,6,Economists Curvilinear Total Cost Pattern,Total power costs,Units produced,0,0,7,Sales Variable costs Fixed Cost Income tax =Income S * X V * X F 0 = 0 (S-V) * X = F ， X = F S V,公式介紹 (一),S = 銷售單價 X = 銷售數(shù)量 V =每單位變動成本 F =總固定成本,Break even unit sales volume,公式文字化,Fixed costs,selling price per unit Variable costs per unit,=,損益兩平銷售量,=,總固定成本,銷售單價 - 每單位變動成本,8,Dollar break-even point,unit contribution margin,Break even unit sales volume,公式介紹 (二),=,Fixed costs,損益兩平銷售量,總固定成本,每單位邊際貢獻(xiàn),contribution Margin ratio,Fixed costs,=,=,Multiple-product cost-volume-profit analysis,損益兩平銷售額,=,總固定成本,邊際貢獻(xiàn)率,Fixed Cost,1 -,Variable cost,Sales,=,總固定成本,1 -,變動成本率,=,9,FUNCTIONAL INCOME STATEMENT Benchmark Paper Company Functional Income Statement For a Monthly Volume of 5,400 cartons Sales(5,400*$8.00) 銷貨收入. $43,200 Less cost of goods sold: 減: 銷貨成本 Direct materials (5,400*$1.00) 直接原料 $5,400 Direct labor (5,400*$0.25) 直接人工 1,350 Variable manufacturing overhead(5,400*$1.25) 變動製造費用 6,750 Fixed manufacturing overhead 固定製造費用 5,000 (18,500) Gross margin 毛利額 $24,700 Less other expenses: Variable selling and administrative(5,400*$0.50)變動銷管費用. $2,700 Fixed selling and administrative.固定銷管費用 10,000 (12,700) Profit $12,000,10,CONTRIBUTION INCOME STATEMETN Benchmark Paper Company Contribution Income Statement For a Monthly Volume of 5,400 Cartons Sales (5,400*$8.00)銷貨收入$43,200 Less variable costs: 減 : 變動成本 Direct materials (5,400*$1.00)直接原料$5,400 Direct labor (5,400*$0.25)直接人工. 1,350 Manufacturing overhead (5,400*$1.25).變動製造費用.6,750 Selling and administrative(5,400*$0.50)變動銷管費用.2,700 (16,200) Contribution margin邊際貢獻(xiàn) $27,000 Less fixed costs: Manufacturing overhead固定製造費用$5,000 Selling and administrative 固定銷管費用10,000 (15,000) Profit. $12,000,11,Sensitivity Analysis,Sales (5,400 units) $43,200 Variable costs (16,200 ) Contribution margin $27,000 Fixed costs (15,000 ) Profit $12,000,Ratio to Total Per Unit Sales,$8 1.000 (3 ) (0.375 ) $5 0.625,100 x $5 = $500,If sales increase by 100 cartons per month, what will be the increase in net income?,每單位邊際貢獻(xiàn),邊際貢獻(xiàn)率,12,Dollar break-even point,unit contribution margin,Break even unit sales volume,公式應(yīng)用(一),=,Fixed costs,損益兩平銷售量,總固定成本,每單位邊際貢獻(xiàn),contribution Margin ratio,Fixed costs,=,=,Multiple-product cost-volume-profit analysis,損益兩平銷售額,=,總固定成本,邊際貢獻(xiàn)率,=,15,000,5,=,3,000 unit,=,15,000,0.625(62.5%),=,$24,000,13,unit contribution margin,Break even unit sales volume,公式應(yīng)用(二),=,Fixed costs + Desired Profit,損益兩平銷售量,總固定成本+期望獲利,每單位邊際貢獻(xiàn),=,=,15,000+18,000,5,=,6,600 unit,期望獲利18,000,期望稅後獲利18,000 (假設(shè)稅率40%),Fixed costs + (Desired after- tax profit /1 - Tax rate),unit Contribution margin,Break even unit sales volume,=,損益兩平銷售量,=,總固定成本+期望稅後獲利,每單位邊際貢獻(xiàn),=,15,000+18,000*(1-40%),5,=,9,000 unit,14,1.Total revenues-$8 per unit 2.Total costs-$15,000+$3 per unit 3.Break-even point-3,000 units 4.Variable cosrs-$3 per unit 5.Fixed costs-$15,000 6.Profit-$25,000,The slope of the line in the second graph is the contribution margin, (S - V).,TYPICAL COST-VOLUM-PROFIT GRAPH,PROFIT-VOLUM GRAPH,15,成本習(xí)性模式,1.變動成本:隨著總產(chǎn)量的增加而以等比例成長， 例如:原料，直接人工，但每單位之變動成本不變。 但很多都屬於階梯式變動成本，例如:設(shè)備維護(hù)費用。 如果變動比例不大，視同一般變動成本。,X,Y,Total varial cost,Total activity,2.固定成本:總和不變，但隨著產(chǎn)量越高，每單位 之固定成本越低。例如:土地之取得成本、廠房 之建造成本,X,Y,Total Fixedcost,Total activity,3.半變動成本:同時包含變動成本與固定成本 隨著產(chǎn)量增或減，非依照固定的比例變化 例如:水電量、業(yè)務(wù)人員的薪水,X,Y,Total Mixedcost,Total activity,X,Y,Total steps cost,Total activity,16,如何判斷或分辨一項成本是固定成本或是變動成本最常用的做法是用會計科目,1.直接原料 ( Raw Material ) 變動 2.直接人工 ( Direct labor ) 變動 3.製造費用( Manufacturing overhead ),銷貨成本:,管理費用(Administrative expense) 銷售費用(Selling expense) 研發(fā)費用(R & D expense),銷售&管理&研發(fā)費用:,營業(yè)外收入支出:,利息費用(Interest expense) 兌換損失(Exchange Loss),製造部門,銷售部門 管理部門 研發(fā)部門,管理部門,固定,固定,固定,17,製造費用( Manufacturing overhead ),變動成本,固定成本,18,管理費用(Administrative expense),固定成本,19,變動成本,固定成本,20,Want to Finance a new Business? 1.Projecting start-up cost and Operating budgets 2.Proriding projected income statement 3.Creating a cast fellow statement 4.Determining the Businesss break-even point 5.Developing Plan “B” The last step is particularly important. Plan ”B” includes “what if” statements offering solutions to potential problem,21,估計重要之資本支出,範(fàn)例:xx股份有限公司投資計劃,22,預(yù)估五年損益表,23,製造費用-區(qū)分固定與變動,24,銷管研