管理会计 文东华 上海财经大学 第二章.ppt

* In this case, the given condition is the 60,000-unit break-even point. We would recover all expenses at that volume. Therefore, the change or increment in net income for every unit of sales beyond 60,000 would be equal to the unit contribution margin of $1.50 – $1.20 = $.30. If $1,440 were the target net profit, $1,440 ÷ $.30 would show that the target volume must exceed the break-even volume by 4,800 units; it would therefore be 60,000 + 4,800 = 64,800 units. Target sales volume in dollars is $97,200. * In addition to weighing the varied effects of changes in fixed and variable costs, managers need to consider their firm’s ratio of fixed to variable costs, called operating leverage. In highly leveraged companies—those with high fixed costs and low variable costs—small changes in sales volume result in large changes in net income. Changes in sales volume have a smaller effect on companies with less leverage (that is, lower fixed costs and higher variable costs). * In addition to weighing the varied effects of changes in fixed and variable costs, managers need to consider their firm’s ratio of fixed to variable costs, called operating leverage. In highly leveraged companies—those with high fixed costs and low variable costs—small changes in sales volume result in large changes in net income. Changes in sales volume have a smaller effect on companies with less leverage (that is, lower fixed costs and higher variable costs). * Too often people confuse the terms contribution margin and gross margin. Gross margin, also called gross profit, is the excess of sales over the cost of goods sold. Cost of goods sold is the cost of the merchandise that a company acquires or produces and then sells. * In our illustration, the contribution margin and the gross margin are identical because the cost of goods sold is the only variable cost. * Consider how cost-volume-profit relationships apply to nonprofit organizations. Suppose a city has a $100,000 lump-sum budget appropriation