損益兩平分析及成本數(shù)量利潤(rùn)分析

損益兩平分析及本錢數(shù)量利潤(rùn)分析第一組報(bào)告2006.10.2201091202108130011李郁真(會(huì)計(jì))曾淑惠(國(guó)貿(mào))戴宗蘅(公衛(wèi))謝文郁(醫(yī)生)吳國(guó)賢(資料)第一組成員介紹馬建文(化工)陳弘法(電機(jī))張舜傑(電機(jī))楊名亨(電機(jī))01092202108130011參考書籍書名作者1.ManagementAccountingMorse,Davis&Hartgraves2.Cost&ManagementAccountingRonaldV.Hartley3.CostAccounting-PlanningcontrolAdolphMatz,MiltonF.Usry4.管理會(huì)計(jì)葉誌崇博士5.財(cái)務(wù)管理原理徐俊明博士6.財(cái)務(wù)管理戴國(guó)良博士7.管理會(huì)計(jì)立刻上手WilliamH.webster01093202108130011用途介紹當(dāng)他在做以下決策時(shí):1.可在一個(gè)新企業(yè)之成立前做一評(píng)估2.選擇合適的工廠規(guī)?；蚴穷A(yù)計(jì)工廠規(guī)模改變時(shí)更新設(shè)備之後對(duì)於兩平點(diǎn)之影響3.可比較兩個(gè)或多個(gè)以上的公司盈利才干4.當(dāng)售價(jià)改變時(shí)，銷售量必需添加至何種程度，方可使盈利不變5.當(dāng)本錢添加時(shí)，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(dòng)本錢(Variabledost)2.總本錢在攸關(guān)範(fàn)圍內(nèi)呈現(xiàn)線性關(guān)係3.總營(yíng)收在攸關(guān)範(fàn)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(duì)變動(dòng)本錢及固定本錢而言，銷售數(shù)量是獨(dú)一的本錢動(dòng)因6.生產(chǎn)力，生產(chǎn)科技及市場(chǎng)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(jià)X=銷售數(shù)量V=每單位變動(dòng)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(jià)-每單位變動(dòng)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(xiàn)contributionMarginratioFixedcosts==Multiple-productcost-volume-profitanalysis損益兩平銷售額=總固定本錢邊際貢獻(xiàn)率FixedCost1-VariablecostSales=總固定本錢1-變動(dòng)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(dòng)製造費(fèi)用………6,750Fixedmanufacturingoverhead……固定製造費(fèi)用………5,000(18,500)Grossmargin……………毛利額……………$24,700Lessotherexpenses:Variablesellingandadministrative(5,400*$0.50)…變動(dòng)銷管費(fèi)用.……..$2,700Fixedsellingandadministrative…….固定銷管費(fèi)用………10,000(12,700)Profit…………………$12,00001099202108130011CONTRIBUTIONINCOMESTATEMETNBenchmarkPaperCompanyContributionIncomeStatementForaMonthlyVolumeof5,400CartonsSales(5,400*$8.00)…………..銷貨收入……$43,200Lessvariablecosts:減:變動(dòng)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(dòng)製造費(fèi)用...…...6,750Sellingandadministrative(5,400*$0.50)…變動(dòng)銷管費(fèi)用.…….2,700(16,200)Contributionmargin……………邊際貢獻(xiàn)……....................$27,000Lessfixedcosts:Manufacturingoverhead……固定製造費(fèi)用……$5,000Sellingandadministrative…固定銷管費(fèi)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(xiàn)邊際貢獻(xiàn)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(xiàn)contributionMarginratioFixedcosts==Multiple-productcost-volume-profitanalysis損益兩平銷售額=總固定本錢邊際貢獻(xiàn)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(xiàn)==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(xiàn)=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(xí)性方式1.變動(dòng)本錢:隨著總產(chǎn)量的添加而以等比例成長(zhǎng)，例如:原料，直接人工，但每單位之變動(dòng)本錢不變。但很多都屬於階梯式變動(dòng)本錢，例如:設(shè)備維護(hù)費(fèi)用。假設(shè)變動(dòng)比例不大，視同普通變動(dòng)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(dòng)本錢:同時(shí)包含變動(dòng)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(xiàng)本錢是固定本錢或是變動(dòng)本錢最常用的做法是用會(huì)計(jì)科目1.直接原料(RawMaterial)變動(dòng)2.直接人工(Directlabor)變動(dòng)3.製造費(fèi)用(Manufacturingoverhead)銷貨本錢:管理費(fèi)用(Administrativeexpense)銷售費(fèi)用(Sellingexpense)研發(fā)費(fèi)用(R&Dexpense)銷售&管理&研發(fā)費(fèi)用:營(yíng)業(yè)外收入支出:利息費(fèi)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(fèi)用(Manufacturingoverhead)變動(dòng)本錢固定本錢010917202108130011管理費(fèi)用(Administrativeexpense)固定本錢010918202108130011變動(dòng)本錢固定本錢010919202108130011WanttoFinanceanewBusiness?

1.Projectingstart-upcostandOperatingbudgets2.Proridingprojectedincomestatement3.Creatingacastfellowstatement

4.DeterminingtheBusiness’sbre