Introduction to Cost Behavior and Cost-Volume Relationships成本行为,成本量关系的介绍.ppt

Introduction to Cost Behavior and Cost-Volume Relationships成本行为,成本量关系的介绍.ppt

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Introduction to Cost Behavior and Cost-Volume Relationships成本行为,成本量关系的介绍

Introduction to Cost Behavior and Cost-Volume Relationships Chapter 2 Boeing - knowing your costs and the volume needed to cover those costs, the case of the 747X Learning Objective 1 Explain how cost drivers affect cost behavior. Cost Behavior Cost Drivers Examples of Value Chain Functions, Costs, and Cost Drivers Learning Objective 2 Show how changes incost-driver activity levels affect variable and fixed costs. Comparing Variable and Fixed Costs Rules of Thumb Rules of Thumb Relevant Range Relevant Range Learning Objective 3 Calculate break-even sales volume in total dollars and total units. Cost-Volume-Profit Analysis (CVP) CVP Scenario Break-Even Point – Contribution-Margin and Equation Methods Break-Even Point – Contribution-Margin and Equation Methods Contribution Margin Method Contribution Margin Method Equation Method Equation Method Equation Method Learning Objective 4 Create a cost-volume-profit graph and understand the assumptions behind it. Cost-Volume-Profit Graph Assumptions Assumptions Learning Objective 5 Calculate sales volume in total dollars and total units to reach a target profit. Target Net Profit Target Net Profit Target Net Profit Multiple Changes in Key Factors CVP Analysis and Computer-Based Spreadsheets Additional Uses of Cost-Volume Analysis Learning Objective 6 Differentiate between contribution margin and gross margin. Contribution Margin and Gross Margin Contribution Margin and Gross Margin Contribution Margin and Gross Margin Nonprofit Application Nonprofit Application Learning Objective 8 Compute cost-volume-profit relationships on an after-tax basis. Impact of Income Taxes Impact of Income Taxes Impact of Income Taxes End of Chapter 2 Construct and solve equations Incremental approach The use of spreadsheets simplifies the examination of multiple changes in key factors in a CVP model. Use of these models is a cost-benefit issue. Best cost structure Operating leverage Margin of safety Gross margin = Sales price – Cost of goods s

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