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会计学原理课件 8.ppt

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Profit Volume Graph Company A Higher returns when sales are above breakeven But greater losses if sales are below breakeven Company B Poorer returns when sales are above breakeven But lower losses if sales are below breakeven Which is company is best? Depends attitude towards risk Risk-seekers: Company A; Risk-averse: Company B Some companies may also seek to reduce their risk profile by having a lower level of operational gearing * * ACC11101 Accounting Principles ACC11101 Accounting Principles * Accounting Principles Mira Steven Lecture 2 Week 8 Edinburgh Napier University ACC11101 Accounting Principles Lecture 2 Learning Objectives Distinguish between fixed and variable costs and understand the relationship between cost volume and profit Calculate the break-even point for an activity Apply what-if analysis to an activity Understand the importance of operational gearing to an organisation * ACC11101 Accounting Principles * Cost Behaviour An understanding of how costs and revenue will vary with changes in the level of activity or volume is essential for decision making. Activity or volume can be measured in terms of:- Units produced or sold Hours worked Miles travelled No. of patients seen * ACC11101 Accounting Principles Variable Costs Variable costs vary in direct proportion to the volume of activity i.e. doubling the level of activity will double the total variable cost e.g. direct material costs, sales commisions Total variable cost is linear Unit variable costs is constant * ACC11101 Accounting Principles Fixed Costs Fixed costs remain constant over wide ranges of activity for a specified time period e.g. insurance costs, rent and rates, supervisory salaries Total fixed costs are constant Unit fixed costs vary proportionally with the level of activity * ACC11101 Accounting Principles Step Fixed Costs Step fixed costs are fixed within specified activity levels in a given time period but eventually increase or decrease by a

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