亨格瑞成本与管理会计（第16版） 课件Chapter 3 Cost-Volume-Profit Analysis.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter3Cost-Volume-ProfitAnalysisCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)1.1Explainthefeaturesofcost-volume-profit(CVP)analysis1.2Determinethebreakevenpointandoutputlevelneededtoachieveatargetoperatingincome1.3UnderstandhowincometaxesaffectCVPanalysis1.4ExplainhowmanagersuseCVPanalysistomakedecisions1.5Explainhowsensitivityanalysishelpsmanagerscopewithuncertainty

LearningObjectives(2of2)1.6UseCVPanalysistoplanvariableandfixedcosts1.7ApplyCVPanalysistoacompanyproducingmultipleproducts1.8ApplyCVPanalysisinserviceandnot-for-profitorganizations1.9Distinguishcontributionmarginfromgrossmargin

EssentialsofCostVolumeProfit(CVP)Analysis Managerswanttoknowhowprofitswillchangeastheunitssoldofaproductorservicechanges.Managersliketouse“what-if”analysistoexaminethepossibleoutcomesofdifferentdecisionssotheycanmakethebestone.InChapter2,wediscussedtotalrevenues,totalcostsandincome.Inthischapter,wetakeacloserlookattherelationshipamongtheelements(sellingprice,variablecosts,fixedcosts).

AFive-StepDecision-MakingProcessinPlanningandControl-RevisitedIdentifytheproblem/uncertainties.Obtaininformation.Makepredictionsaboutthefuture.Makedecisionsbychoosingbetweenalternativesusingcost-volume-profit(CVP)analysis.Implementthedecision,evaluateperformance,andlearn.

FoundationalAssumptionsUsedinCVPAnalysis(1of2)Changesinproduction/salesvolumearethesolecauseforcostandrevenuechanges.Totalcostsconsistoffixedcostsandvariablecosts.Revenueandcostsbehaveandcanbegraphedasalinearfunction(astraightline).

FoundationalAssumptionsUsedinCVPAnalysis(2of2)Sellingprice,variablecostperunit,andfixedcostsareallknownandconstant.Inmanycases,onlyasingleproduc