第六章邊際成本及本量例分析課件

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第六章邊際成本及本量利分析

一、成本性態(tài)：變動(dòng)成本、固定成本及混合成本Thetotalvariablecostwillbechangedinproportiontooutput,however,thecostperunitisconstant;Thetotalfixedcostwillbeunaffectedwhentheoutputischanging,however,thecostofperunitischanging.Forexample,thecostperunitwillbedecreaseastheoutputincrease.(Thefixedcostusuallyisirrelevanttothedecision!!!)Primecostperunitofoutputshouldbeconsideredtobeavariablecost.Itincludingdirectmaterial,directlabouranddirectexpense.

第一節(jié)邊際成本概述1

第六章邊際成本及本量利分析一、成本性態(tài)：變動(dòng)成本、2第一節(jié)邊際成本概述￡從下例看以上三點(diǎn)：Directmaterial3kgs@￡4perkg12Directlabour6hrs@￡8perhour48Directexpense10Primecost70Note:directexpensemightbepaidtoanothercompanyfor(say)polishingeachproduct.Theoverheadsofthebusinessareallconsideredfixed,andamountto￡18,000permonth.Requirecalculatingthecostformonthlyoutputsof200units,300unitsand350units.2第一節(jié)邊際成本概述3第一節(jié)邊際成本概述Units200300350

￡￡￡Directmaterial2,4003,6004,200Directlabour9,60014,40016,800Directexpense2,0003,0003,500Primecost14,00021,00024,500Fixedoverheads18,00018,00018,000Totalcost32,00039,00042,5003第一節(jié)邊際成本概述Units4第一節(jié)邊際成本概述Note:primecosthasbeentreatedasavariablecost.Thetotalamountofprimecosthasbeenincreasedinlinewiththeincreaseinoutput.Thefigurescanbesummarisedasfollowings:Units200300350

￡￡￡Variablecost14,00021,00024,500Fixedcost18,00018,00018,000Totalcost32,00039,00042,500

4第一節(jié)邊際成本概述Note:primecos5第一節(jié)邊際成本概述Andcostperunitshownas:Units200300350

￡￡￡Variablecost707070Fixedcost906051.43Totalcost160130121.43Marginalcostisthepartofthecostofoneunitofproductorservicewhichwouldbeavoidedifthatunitwerenotproduced,orwhichwouldincreaseifoneextraunitwereproduced.Itistheamountofextracostthatweincurbyproducingonemoreunitofoutput.

Forexample:5第一節(jié)邊際成本概述Andcostperun6二、相關(guān)概念

Units299300301Primecost209302100021070Fixedo/h18,00018,00018,000Totalcost￡38,930￡39,000￡39,070.Fromabovetable,thecostofproducing1extraunitis39,070-39,000=￡70Avoidablecostemphasizesthat

thecostalreadyincurred.E.gthedepreciationandinsurancearecoststhatcannotbeavoided.Out-of-pocketcostemphasisesthattodoextraactivity(kilometres),cashisneededfromthepockettopayformoreit(fuel),noadditionalcashisneededfordepreciationandinsurance.Incostaccountingthetermsvariablecost,out-of-pocketcost,andmarginalcostareoftenusedinterchangeably.(Notcorrecttechnically)6二、相關(guān)概念

Units7三、邊際成本法概述

IntroductiontoMarginalCostingContribution（邊際貢獻(xiàn)）:Salesvaluelessvariablecostofsales.Itmaybeexpressedastotalcontribution,contributionperunitorasapercentageofsales.Thedefinitionofcontributionreferstothevariablecostofsales.貢獻(xiàn)毛利=收入-變動(dòng)成本；毛利=收入-銷售產(chǎn)品成本，其中銷售成本是制造成本（包括了固定的制造成本）Definitionofmarginalcosting:Theaccountingsysteminwhichvariablecostarechargedtocostunitsandfixedcostsoftheperiodarewrittenoffinfullagainsttheaggregatecontribution.Itsspeciallyvalueisinrecognisingcostbehaviour,andhenceassistingindecisionmaking.7三、邊際成本法概述

IntroductiontoMa8三、邊際成本法概述

Contrastbetweenabsorptioncostingandmarginalcosting:Withabsorptioncosting,allcostsareabsorbedintothecostunit.Withthemarginalcosting,onlyvariablecostsareabsorbedintothecostunit.Underthemarginalcosting,thefixedcostwillbedeductedfromcontributionandthentogetprofit.Undertheabsorptioncosting,thestockwillbevaluedatfullproductioncost,inclusiveoffixedoverheads;however,theyareonlyfixedproductionoverheads.Undermarginalcosting,anyunsoldstockswillbevaluedatvariableproductioncostonly.8三、邊際成本法概述

Contrastbetweenab9

三、邊際成本法－－－舉例

Example1CompanyXstartsproductionon1JanuaryYear1.Itmakesoneproductandbudgetstomakeandsell1000unitsduringYear1.Theproductwillbesolddirecttothepublicfromitsfactorypremises.(i.etherewillbenodistributioncosts).Asellingpriceof￡200perunithasbeenset.Theprimecostshavebeenforecastas:Material40kg@￡0.5kg￡20Directlabour20hours@￡5hour￡100Overheads(allfixed)arebudgeted@￡50,000.Calculatetheprofitusingtwoapproaches:AbsorptioncostingapproachandMarginalcostingapproach.9

三、邊際成本法－－－舉例

Example1Compa10三、邊際成本法－－－Example1

(Solution)

1)Absorptionapproach:Theabsorptionratecanbecalculatedasfollowings:Thebudgetedhours=1,000units*20hours=2,0000hoursTheabsorptionrate=￡50,000/20,000hours=￡2.5perhourDirectMaterial40kg@￡0.5kg￡20Directlabour20hours@￡5hour￡100Primecost￡120Fixedoverhead20hours*￡2.5perhour￡50Totalcost￡170Sale￡200Costofsale￡170Profitperunit￡30Totalprofit￡30,00010三、邊際成本法－－－Example1(Soluti11三、邊際成本法Example1

(Solution)2)

Marginalcostingapproach￡Sellingprice200Variablecost120Contributionperunit80Theaggregationcontribution1,000units*￡80perunit=￡80,000Lessfixedcosts￡50,000Profit￡30,000Note:twoapproacheshavebothreportedaprofitof￡30,000.Thisisbecause1,000unitsaretobemadeand1,000unitsaretobesold.

Thereisnostockattheyearend.11三、邊際成本法Example1(Solution)12三、邊際成本法Example1

(Solution)Usingtheearlierexample,althoughthefirmplanstomake1,000unitsinitsfirstyear,itonlyexpectstosell900units.1)

Absorptioncosting:￡Sales900units*￡200180,000Costofsales:Material1,000*￡2020,000Directlabour1,000*￡100100,000Fixedoverhead50,000Totalcost170,000Lessstock100units*￡170

17,000153,000Profit27,00012三、邊際成本法Example1(Solution)13三、邊際成本法Example1

(Solution)2)Marginalcosting:￡Sales200*900180,000VariablecostsofsalesMaterial1,000units*￡2020,000Directlabour1,000*￡100100,000120,000Lessstock100*￡12012,000108,000Contribution72,000Fixedcost50,000Profit22,000Thedifferenceof￡5,000inprofitisbecauseofthedifferenceofthestockvaluationsundertwoapproaches.withabsorptionapproach,stockperunitvalueat￡170,butundermarginalcosting,thestockperunitvalueat￡12013三、邊際成本法Example1(Solution)14三、邊際成本法Example1

(Solution)Usingtheearlierexample,althoughthefirmplanstomake1,000unitsinitsfirstyear,itexpectstosell1040units,providedthatithasopeningstock100units.Reportedprofitswilldependonwhetherabsorptionormarginalprinciplesareused.Whichmethodreportsthehigherprofitsdependsuponwhetherstocksarerisingorfalling.Ifstocksrising,I.ducemorethansale,thenabsorptioncostingapproachreportahigherprofit;ifstockfailing,I.ducelessthansale,meanssalethepreviousstock,thenthemarginalcostingmethodreportahigherprofit.

14三、邊際成本法Example1(Solution)15四、邊際成本法在企業(yè)決策中的應(yīng)用marginalcostingcanbeusedtodecidebetweenin-housemanufactureand;subcontracting（轉(zhuǎn)包）marginalcostingcanbeusedtoassessthevalueoffurtherprocessing;marginalcostingcanbeused,withothermeasures,toassistinsettingpricesforgoodsorservices.Marginalcostingisausefultechniquewhenconsideringclosures.Itidentifiesthecostsandrevenuechangesthatresultfromtheclosure.15四、邊際成本法在企業(yè)決策中的應(yīng)用marginalcos16四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)、關(guān)于自制（in-housemanufacture）還是轉(zhuǎn)包（subcontracting）的決策Product(￡perunit)ABCDMaterial10847Othervariablecosts12281517Fixedcost19261417Totalcost41623341Sellingprice50704045Profit9874Annualproductionandsales(units)1,2001,20010050Question1:shouldwebemakingandsellingtheseproducts?16四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)、關(guān)于自制（in17四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)關(guān)于自制（in-housemanufacture）

還是轉(zhuǎn)包（subcontracting）的決策Answertoquestion1:Yes,becauseeachproductmakesaprofitonanabsorptionbasis,andeachthereforemakesacontribution.Question2:Inwhichcase,shouldweletanotherfirmmaketheseproductsforus?Supposeafirmcould,andquotesperunit;ProductABCDQuotedprice￡￡￡￡P(guān)erunit40631826

17四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)關(guān)于自制（in18四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)關(guān)于自制（in-housemanufacture）

還是轉(zhuǎn)包（subcontracting）的決策ProductA:totalinternalcostofmanufacture￡41.Thisisirrelevant,becausefixedcostswillnotsavediftheyareallgeneralfixedcosts.Internalvariablecostofmanufacture￡22.Therefore,itisnotworthpaying￡40tosave￡22.Socarryonwithinternalmanufacture.ProductB:Totalinternalcostofmanufacture￡62.Thisisirrelevant,becausefixedcostswillnotsavediftheyareallgeneralfixedcosts.Internalvariablecostofmanufacture￡36.Therefore,itisnotworthpaying￡63tosave￡36.Socarryonwithinternalmanufacture.ProductC:Totalinternalcostofmanufacture￡33.Thisisirrelevant,becausefixedcostswillnotbesavediftheyareallgeneralfixedcosts.Internalvariablecostofmanufacture￡19.Itisworthpaying￡18tosave￡19.SubcontractingProductCwillminimizecostandwillmaximizeprofit.(danger:cutyouout…)18四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)關(guān)于自制（in19四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)關(guān)于自制（in-housemanufacture）

還是轉(zhuǎn)包（subcontracting）的決策ProductD:totalinternalcostofmanufacture￡41.Thisisirrelevant,becausefixedcostswillnotsavediftheyareallgeneralfixedcosts.Internalvariablecostofmanufacture￡24.Therefore,itisnotworthpaying￡26tosave￡24.Socarryonwithinternalmanufacture.Question3:FurtherinformationtoProductD:whenproducetheProductD,thenneedtopurchaseaspecialgaugeatcostof￡250,tocheckeachcompletedProductD.Thegaugelosesaccuracyafterbeingusedtotest50products,andanewgaugehastobepurchase.Thegaugecostisincludedinfixedcosts.Ifanoutsidefirmmakestheproduct,itwillhavetopurchaseitsowngauges.Doesthischangethedecision?19四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)關(guān)于自制（i20四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)關(guān)于自制（in-housemanufacture）

還是轉(zhuǎn)包（subcontracting）的決策Answer:Yes,thisisadirectlyattributablefixedcost.Eachproductshouldbear￡250/50=￡5attributablefixedcost,however,ifProductDissubcontracted,thenitisworthpaying￡26tosave￡24+￡5.Insum,oncostconsiderationalone,internalmanufactureProductAandBshouldbecontinued,ProductCandDshouldbesubcontracted.20四、邊際成本法在企業(yè)決策中的應(yīng)用

(一)關(guān)于自制（i21四、邊際成本法（MarginalCosting)在企業(yè)決策中的應(yīng)用（二）Decisiononfurtherprocessing?AndorLimitedproduces18,000litresofProductXP6eachmonth.XP6issoldfor￡22perlitre.ItisproposedtofurtherprocessXP6tomakeXP6(superior).Furtherprocessingwillcost

￡6.5perlitreofinput,andtherewillbeadditionalfixedcostsof

￡15,000eachmonth.10%ofinputmaterialwillbelostinfurtherprocessing.Thiswillhavenovalue.XP6(superior)isexpectedtosellfor

￡34perlitre.ShouldXP6befurtherprocessedintoXP6(superior)?21四、邊際成本法（MarginalCosting)在企業(yè)22四、邊際成本法在企業(yè)決策中的應(yīng)用Thepresentmonthlyrevenueis18,000*￡22=

￡396,000;ThemonthlyrevenueforXP6(superior)=18,000*90%*34=

￡550,800Extrarevenue=

￡154,800Theextracostis:Variable18,000*

￡6.5+fixed

￡15,000=

￡132,000;Therefore,itisworthproducingXP6(superior).Note:Fixedcostof

￡15,000isrelevanttothedecision.（二）Decisiononfurtherprocessing?22四、邊際成本法在企業(yè)決策中的應(yīng)用The23（三）Pricesetting

Thefirmisa2-productfirminYear7,byaddingSR6.Thebudgetis:SR5SR6TotalUnitsofproductionandsale8,0002,00010,000Manufacturinghours12,0001,00013,000

￡￡Total(￡)Directmaterialcost10,0002,00012,000Variableconventioncosts9,0001,00010,000Fixedconversioncostshaveincreasedto￡16,250.Ifthefirmwantstomake￡5,750profitinYear7,whatwillthepricetobeset?四、邊際成本法（MarginalCosting)在企業(yè)決策中的應(yīng)用23（三）PricesettingThefirmis24（三）Pricesetting

Theproductcostsperunit:SR5(￡)SR6(￡)Materialcost1.251.00Variableconversioncost1.1250.50Variablecost2.3751.50Fixedcost(￡1.25perhour)1.8750.625Totalcost4.252.125Thebudgetedtotalcostsare:￡Directmaterialcost12,000Variableconversioncost10,000Fixedconversioncost16,250Totalcost38,250Profitrequired5,750Salesrevenuerequired44,000

四、邊際成本法（MarginalCosting)在企業(yè)決策中的應(yīng)用24（三）PricesettingTheproduc25（三）Pricesetting

1stMethod:Mark-up:Thetotalprofitof￡5,750asa%oftotalcostof

￡38,250is15.033%.Therequiredsellingpricewillbe:SR5(￡)SR6(￡)Totalcostperunit4.252.125Addmarkup15.033%0.6390.319Targetsellingprice4.8892.444

Intherealcommercialworld,thesellingpricearelargelydecidedbycompetitionandotherfactors.四、邊際成本法（MarginalCosting)在企業(yè)決策中的應(yīng)用25（三）Pricesetting1stMethod26（三）Pricesetting2ndmethod:Variablecost+Contribution=SellingPriceTherequiredcontributionis￡5,750+￡16,250=￡22,000.Astheplannedhoursare13,000,sotherequiredcontributionperhoursis￡22,000/13,000=￡1.692.Thiswouldgivetherequiredsellingpricesof:SR5SR6￡￡Materialcostperunit1.2501.00Variableconversioncostperunit1.1250.500Variablecostperunit2.3751.500Contributionat￡1.692perhour2.5380.846Sellingprice4.9132.346四、邊際成本法（MarginalCosting)在企業(yè)決策中的應(yīng)用26（三）Pricesetting2ndmethod:27（三）PricesettingContribution2.5380.846Hourstomake1.500.50Contributionperhour1.6921.692The3rdmethod:Addedvalue+Directmaterial=SellingPriceTherequiredaddedvalueis￡44,000lessmaterialof￡12,000=￡32,000.Andanaddedvalueperhouris￡32,000/13,000=￡2.462perhour.Thiswouldgiverequiredsellingpriceof:SR5(￡)SR6(￡)Directmaterials1.2501.000Addedvalue@￡2.462perhour3.6931.231Targetsellingprice4.9432.231四、邊際成本法（MarginalCosting)在企業(yè)決策中的應(yīng)用27（三）PricesettingContributio28（四）ClosuredecisionThemanagementofCompanyXareconsideringtheclosureofBranch10.Annualsalesofthisbranchare￡860,000.Anaveragegrossmarginof60%isearned.￡345,000ispaidforstaffwagesandsalaries.Inaddition,salesstaffarepaidacommissionof2%ofsalesturnover.Staffwithsalariestotaling￡75,000wouldbeabsorbedinotherbranches.Theremainingstaffwouldbemaderedundant.Thiswouldinvolveone-offredundancycostsof￡36,700.Anamountof￡80,000isapportionedtobranch10fromHeadOfficecosts,whichwouldbeunaffectedintotalbytheclosureofBranch10.Otherexpensesamountto￡55,000,andthesewouldbesavedbytheclosureofBranch10.Itisestimatedthatsalesof￡340,000normallymadeatBranch10wouldbepickedupatotherbranches.Therestofthesaleswouldbelost.Howshouldthisclosureproposalbeevaluated?（Savingorcostingisfromthefirmpointofview,notthebranchalong.）四、邊際成本法在企業(yè)決策中的應(yīng)用28（四）ClosuredecisionThemanag29（四）ClosuredecisionLostofsales:￡LostsalesfromBranch10860,000Salespickedupatotherbranches(340,000)Netlostsales520,000Grossmargin60%312,000CostSavings:￡Staffwagesandsalaries345,000Lesswagesandsalariesnotsaved(75,000)Otherexpense55,000Commission2%on￡520,00010,400

335,400NetsavingfromclosureofBranch1023,400四、邊際成本法（MarginalCosting)在企業(yè)決策中的應(yīng)用29（四）ClosuredecisionLostof30四、邊際成本法（MarginalCosting)在企業(yè)決策中的應(yīng)用One-offredundancypayment36,700Netlossfromclosure13,300Note:TheBranch10shouldnotbeclosed,however,itreflectsapointwhichisincludedinmanyquestionsofthistype:theredundancypaymentisonlypaidonce.Inallfutureyearsthecompanywillbe￡23,400(335,400-312,000)betteroffifBranches10isclosed.(Netsavingof￡23,400)Ithasbeenassumedthatstafftransferredtootherbranchesareadditionalstaff.Iftheyarebeingplacedinjobsforwhichpeoplewouldotherwisehavetoberecruited,thenthe￡75,000shouldnotbededucted.Fromfirm’spointofview,￡75,000isnotsaved.（四）Closuredecision30四、邊際成本法（MarginalCosting)在企業(yè)31第二節(jié)邊際貢獻(xiàn)Contribution:Salesvaluelessvariablecostofsales.Itmaybeexpressedastotalcontribution,contributionperunitorasapercentageofsales.Thedefinitionofcontributionreferstothevariablecostofsales.Contributioninrelationtoascarceresourcecanbeusedtoallocatethatresourcemostprofitably.31第二節(jié)邊際貢獻(xiàn)Contribution:Sales32第二節(jié)邊際貢獻(xiàn)的計(jì)算—舉例Example1:AtYear3,thecompanyXplanstomake900unitsofproductX1and400unitsproductX2,theprimecostsforeachproductsasfollowings:X1X2Material40kg*@￡0.5kg20

100kg*@￡0.5kg

50Directlabour20hrs@￡5hr1005hrs@￡5hr25Primecost12075Sellingprice200135Fixedcost￡50,000

32第二節(jié)邊際貢獻(xiàn)的計(jì)算—舉例Example1:At33第二節(jié)邊際貢獻(xiàn)的計(jì)算—舉例Usingthemarginalcostingmethod:X1X2Directmaterial2050Directlabour10025Variablecost12075Sellingprice200135Contributionperunit8060Unit900400Totalcontribution72,00024,00096,000Fixedcosts50,000Profit46,00033第二節(jié)邊際貢獻(xiàn)的計(jì)算—舉例Usingthemar34Decisionmaking:ScarceResource(Example2)Usingdatafromaboveexample,forYear3,900unitsofX1and400unitsofX2willbemade.Ifthereisonly￡30,000ofmaterialwillbeavailableforthewholeyear.Whatisthebestprofitcanbemade?(Keypoint:thecontributionper￡ofmaterialshouldbecalculated)X1X2Contributionperunit8060Materialusedperunit2050Contributionper￡ofMaterial41.2第二節(jié)邊際貢獻(xiàn)在企業(yè)決策中的應(yīng)用34Decisionmaking:ScarceReso35第二節(jié)邊際貢獻(xiàn)在企業(yè)決策中的應(yīng)用Fromthecalculation,theX1givethebestcontributioninrelationtothescarcematerialused.ItispreferredtoallocatedscarelabourtoX1first:AsX1need￡20materialperunit,therefore,900unitsneeds900*￡20=18,000;thisleaves￡30,000-￡18,000=￡12,000forproductX2.Thiswillmake￡12,000/￡50=240unitsofX2Thebest(oroptimal)profitistherefore:(900*￡80)+(240*￡60)-￡50,000=￡36,400Decisionmaking:ScarceResource(Example2)35第二節(jié)邊際貢獻(xiàn)在企業(yè)決策中的應(yīng)用Fromthec36第二節(jié)邊際貢獻(xiàn)在企業(yè)決策中的應(yīng)用Ifthedirectlabourhourswillbelimitedto16,000hours.Whatisthebestprofitcanbemade?Solution:X1X2Contributionperunit8060Directlabourhoursperunit205Contributionperdirectlabourhour412Decisionmaking:ScarceResource(Example3)36第二節(jié)邊際貢獻(xiàn)在企業(yè)決策中的應(yīng)用Ifthedir37Decisionmaking:ScarceResource(Example2)Fromthecalculation,wecanseetheX2givethebestcontributioninrelationtothescarcelabourused.ItispreferredtoallocatedscarelabourtoX2first:X2need5hoursperunitsTherefore,400unitsneeds400*5=2,000hoursThisleaves16,000-2,000=14,000hoursforproductX1.Thiswillmake14,000/20hours=700unitsofX1Thebest(oroptimal)profitistherefore:(700*￡80+400*￡60)-50,000=￡30,000第二節(jié)邊際貢獻(xiàn)在企業(yè)決策中的應(yīng)用37Decisionmaking:ScarceReso38第三節(jié)保本點(diǎn)(盈虧臨界點(diǎn))的計(jì)算-公式

Break-EvenCalculations:

Break-eveniswhereneitheraprofitnoralossismade.Theaggregatecontributionmustjustbeenoughtocoverthefixedcost.Formula:Fixedcosts/Contributionperunit=unitstobreak-evenFixedcosts/CSration=salesvaluetobreak-even38第三節(jié)保本點(diǎn)(盈虧臨界點(diǎn))的計(jì)算-公式

Break-E39第三節(jié)保本點(diǎn)的計(jì)算-舉例

Break-EvenCalculationsCompanyXstartsproductionon1JanuaryYear1.Itmakesoneproductandbudgetstomakeandsell1000unitsduringYear1.Theproductwillbesolddirecttothepublicfromitsfactorypremises.(i.etherewillbenodistributioncosts).Asellingpriceof￡200perunithasbeenset.Theprimecostshavebeenforecastas:Material40kg@￡0.5kg￡20Directlabour20hours@￡5hour￡100Overheads(allfixed)arebudgeted@￡5000039第三節(jié)保本點(diǎn)的計(jì)算-舉例

Break-EvenCal40第三節(jié)保本點(diǎn)的計(jì)算-舉例

Break-EvenCalculationsUsingthesamedataasaboveexample:Unitstobreak-even=￡50,000/￡80=625unitsSalesvaluetobreak-even=￡50,000/40%=￡125,000(CSratio=￡80/￡200=40%)Provethatthisiscorrect:￡Sales625units*200125,000Variablecost625*12075,000Contribution50,000Fixedcosts50,000Profit/LossNill40第三節(jié)保本點(diǎn)的計(jì)算-舉例

Break-EvenCal41實(shí)現(xiàn)目標(biāo)利潤的銷售數(shù)量與銷售金額的計(jì)算

RequiredProfitCalculationExample5:Dataasabove,whatdothesalesneedtobe,tomakeaprofitof￡40,000(Fixedcost+requiredprofit)/Contributionperunit=(￡50,000+￡40,000)/￡80=1,125unitsOr(Fixedcost+requiredprofit)/CSratio=(￡50,000+￡40,000)/40%=￡225,000

41實(shí)現(xiàn)目標(biāo)利潤的銷售數(shù)量與銷售金額的計(jì)算

Required42第四節(jié)本量利圖(保本圖)----概述

TheDefinitionofBreakevenChartCIMAdefinesabreakevenchartas:Achartwhichindicatesapproximateprofitorlossatdifferentlevelsofsalesvolumewithinalimitedrange.Fewpointsregardingdefinition:Thebreakevenchartisavisualrepresentationofrelationshipbetweencost,volumeandprofit.“approximate”indicatesthatreadingsfromagraphcanneverhavetheaccuracyofcalculations.Thefollowingdatatodemonstrateabreakevenchartintraditionalformat:42第四節(jié)本量利圖(保本圖)----概述

TheD43第四節(jié)本量利圖（保本圖)----傳統(tǒng)式舉例：

TheExampleofBreakevenChart(example1)BaberLimitedproducesandsellsasingleproductatsellingpriceof

￡28perunit.Inanyyear,salesareneverlessthan9,000unitsandnevermorethan14,000units.Thevariablecostofeachunitproducedis￡12,andfixe