損益兩平分析及成本數(shù)量利潤分析

損益兩平分析及本錢數(shù)量利潤分析第一組報告2006.10.2201091202108130011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(資料)第一組成員介紹馬建文(化工)陳弘法(電機)張舜傑(電機)楊名亨(電機)01092202108130011參考書籍書名作者1.ManagementAccountingMorse,Davis&Hartgraves2.Cost&ManagementAccountingRonaldV.Hartley3.CostAccounting-PlanningcontrolAdolphMatz,MiltonF.Usry4.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.管理會計立刻上手WilliamH.webster01093202108130011用途介紹當他在做以下決策時: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才干4.當售價改變時，銷售量必需添加至何種程度，方可使盈利不變5.當本錢添加時，例如:advertisingcost,銷售量必需添加至何種程度，方可使盈利不變。01094202108130011根本假設(shè)1.本錢可分類為固定本錢(Fixedcost)及變動本錢(Variabledost)2.總本錢在攸關(guān)範圍內(nèi)呈現(xiàn)線性關(guān)係3.總營收在攸關(guān)範圍內(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.對變動本錢及固定本錢而言，銷售數(shù)量是獨一的本錢動因6.生產(chǎn)力，生產(chǎn)科技及市場環(huán)境維持不變7.假定可以賣出一切的存貨與產(chǎn)品01095202108130011Economists’Curvilinear

TotalCostPatternTotalpowercostsUnitsproduced00NormalactivityrangeRelevantrangeforwhichlinearpatternsarevalid01096202108130011Sales–Variablecosts–FixedCost–Incometax=IncomeS*X–V*X–F–0=0(S-V)*X=F，X=FS–V公式介紹(一)S=銷售單價X=銷售數(shù)量V=每單位變動本錢F=總固定本錢Break–evenunitsalesvolume公式文字化Fixedcostssellingpriceperunit–Variablecostsperunit=損益兩平銷售量=總固定本錢銷售單價-每單位變動本錢01097202108130011Dollarbreak-evenpoint

unitcontributionmarginBreak–evenunitsalesvolume公式介紹(二)=Fixedcosts損益兩平銷售量總固定本錢每單位邊際貢獻contributionMarginratioFixedcosts==Multiple-productcost-volume-profitanalysis損益兩平銷售額=總固定本錢邊際貢獻率FixedCost1-VariablecostSales=總固定本錢1-變動本錢率=01098202108130011FUNCTIONALINCOMESTATEMENTBenchmarkPaperCompanyFunctionalIncomeStatementForaMonthlyVolumeof5,400cartonsSales(5,400*$8.00)…………銷貨收入….………$43,200Lesscostofgoodssold:減:銷貨本錢Directmaterials(5,400*$1.00)……直接原料………......$5,400Directlabor(5,400*$0.25)…………直接人工…………1,350Variablemanufacturingoverhead(5,400*$1.25)…變動製造費用………6,750Fixedmanufacturingoverhead……固定製造費用………5,000(18,500)Grossmargin……………毛利額……………$24,700Lessotherexpenses:Variablesellingandadministrative(5,400*$0.50)…變動銷管費用.……..$2,700Fixedsellingandadministrative…….固定銷管費用………10,000(12,700)Profit…………………$12,00001099202108130011CONTRIBUTIONINCOMESTATEMETNBenchmarkPaperCompanyContributionIncomeStatementForaMonthlyVolumeof5,400CartonsSales(5,400*$8.00)…………..銷貨收入……$43,200Lessvariablecosts:減:變動本錢Directmaterials(5,400*$1.00)……………..直接原料………..$5,400Directlabor(5,400*$0.25)…..直接人工……….1,350Manufacturingoverhead(5,400*$1.25)….變動製造費用...…...6,750Sellingandadministrative(5,400*$0.50)…變動銷管費用.…….2,700(16,200)Contributionmargin……………邊際貢獻……....................$27,000Lessfixedcosts:Manufacturingoverhead……固定製造費用……$5,000Sellingandadministrative…固定銷管費用……10,000(15,000)Profit…………….$12,000010910202108130011SensitivityAnalysisSales(5,400units) $43,200Variablecosts (16,200 )Contributionmargin $27,000Fixedcosts (15,000 )Profit $12,000RatiotoTotalPerUnitSales $8 1.000 (3 ) (0.375 ) $5 0.625100x$5=$500Ifsalesincreaseby100cartonspermonth,whatwillbetheincreaseinnetincome?每單位邊際貢獻邊際貢獻率010911202108130011Dollarbreak-evenpoint

unitcontributionmarginBreak–evenunitsalesvolume公式應(yīng)用(一)=Fixedcosts損益兩平銷售量總固定本錢每單位邊際貢獻contributionMarginratioFixedcosts==Multiple-productcost-volume-profitanalysis損益兩平銷售額=總固定本錢邊際貢獻率=15,0005=3,000unit=15,0000.625(62.5%)=$24,000010912202108130011unitcontributionmarginBreak–evenunitsalesvolume公式應(yīng)用(二)=Fixedcosts+DesiredProfit損益兩平銷售量總固定本錢+期望獲利每單位邊際貢獻==15,000+18,0005=6,600unit期望獲利…18,000期望稅後獲利…18,000(假設(shè)稅率40%)Fixedcosts+(Desiredafter-taxprofit/[1-Taxrate])unitContributionmarginBreak–evenunitsalesvolume=損益兩平銷售量=總固定本錢+期望稅後獲利每單位邊際貢獻=15,000+18,000*(1-40%)5=9,000unit0109132021081300111.Totalrevenues-$8perunit2.Totalcosts-$15,000+$3perunit3.Break-evenpoint-3,000units4.Variablecosrs-$3perunit5.Fixedcosts-$15,0006.Profit-$25,000

Theslopeofthelineinthesecondgraphisthecontributionmargin,(S-V).TYPICALCOST-VOLUM-PROFITGRAPHPROFIT-VOLUMGRAPH010914202108130011本錢習性方式1.變動本錢:隨著總產(chǎn)量的添加而以等比例成長，例如:原料，直接人工，但每單位之變動本錢不變。但很多都屬於階梯式變動本錢，例如:設(shè)備維護費用。假設(shè)變動比例不大，視同普通變動本錢。XYTotalvarialcostTotalactivity2.固定本錢:總和不變，但隨著產(chǎn)量越高，每單位之固定本錢越低。例如:土地之獲得本錢、廠房之建造本錢XYTotalFixedcostTotalactivity3.半變動本錢:同時包含變動本錢與固定本錢隨著產(chǎn)量增或減，非按照固定的比例變化例如:水電量、業(yè)務(wù)人員的薪水XYTotalMixedcostTotalactivityXYTotalstepscostTotalactivity010915202108130011如何判斷或分辨一項本錢是固定本錢或是變動本錢最常用的做法是用會計科目1.直接原料(RawMaterial)變動2.直接人工(Directlabor)變動3.製造費用(Manufacturingoverhead)銷貨本錢:管理費用(Administrativeexpense)銷售費用(Sellingexpense)研發(fā)費用(R&Dexpense)銷售&管理&研發(fā)費用:營業(yè)外收入支出:利息費用(Interestexpense)兌換損失(ExchangeLoss)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010916202108130011製造費用(Manufacturingoverhead)變動本錢固定本錢010917202108130011管理費用(Administrativeexpense)固定本錢010918202108130011變動本錢固定本錢010919202108130011WanttoFinanceanewBusiness?

1.Projectingstart-upcostandOperatingbudgets2.Proridingprojectedincomestatement3.Creatingacastfellowstatement

4.DeterminingtheBusiness’sbre