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1、0109,201306231928,1,損益兩平分析及成本數量利潤分析,第一組報告2006.10.22,0109,201306231928,2,李郁真(會計)曾淑惠(國貿)戴宗蘅(公衛)謝文郁(醫生)吳國賢(材料),第一組成員介紹,馬建文(化工) 陳弘法(電機)張舜傑(電機)楊名亨(電機),0109,201306231928,3,參考書籍,書名,作者,1.Management Accounting Morse, Davis & Hartgraves2.Cost & Management Accounting Ronald V. Hartley3.Cost Accounting-Planning
2、 control Adolph Matz, Milton F.Usry4.管理會計 葉誌崇 博士5.財務管理原理 徐俊明 博士6.財務管理 戴國良 博士7.管理會計立即上手 William H. webster,0109,201306231928,4,用途介紹,當你在做以下決策時:1.可在一個新企業之成立前做一評估2.選擇合適的工廠規模或是預計工廠規模改變時更新 設備之後對於兩平點之影響3.可比較兩個或多個以上的公司盈利能力4.當售價改變時，銷售量必需增加至何種程度，方可 使盈利不變5.當成本增加時，例如:advertising cost,銷售量必 需增加至何種程度，方可使盈利不變。,0109
3、,201306231928,5,基本假設,1.成本可分類為固定成本(Fixed cost) 及變動成本(Variable dost)2.總成本在攸關範圍內呈現線性關係3.總營收在攸關範圍內呈現線性關係4.在多種產品情況下銷售組合不變5.對變動成本及固定成本而言，銷售數量 是唯一的成本動因6.生產力，生產科技及市場環境維持不變7.假定可以賣出所有的存貨與產品,0109,201306231928,6,Economists CurvilinearTotal Cost Pattern,Total power costs,Units produced,0,0,0109,201306231928,7,Sa
4、les Variable costs Fixed Cost Income tax =Income S * X V * X F 0 = 0 (S-V) * X = F ， X = F S V,公式介紹 (一),S = 銷售單價 X = 銷售數量V =每單位變動成本 F =總固定成本,Break even unit sales volume,公式文字化,Fixed costs,selling price per unit Variable costs per unit,=,損益兩平銷售量,=,總固定成本,銷售單價 - 每單位變動成本,0109,201306231928,8,Dollar break
5、-even point,unit contribution margin,Break even unit sales volume,公式介紹 (二),=,Fixed costs,損益兩平銷售量,總固定成本,每單位邊際貢獻,contribution Margin ratio,Fixed costs,=,=,Multiple-product cost-volume-profit analysis,損益兩平銷售額,=,總固定成本,邊際貢獻率,Fixed Cost,1 -,Variable cost,Sales,=,總固定成本,1 -,變動成本率,=,0109,201306231928,9,FUNCT
6、IONAL INCOME STATEMENTBenchmark Paper CompanyFunctional Income StatementFor a Monthly Volume of 5,400 cartons Sales(5,400*$8.00) 銷貨收入. $43,200 Less cost of goods sold: 減: 銷貨成本 Direct materials (5,400*$1.00) 直接原料. $5,400 Direct labor (5,400*$0.25) 直接人工 1,350 Variable manufacturing overhead(5,400*$1.2
7、5) 變動製造費用 6,750 Fixed manufacturing overhead 固定製造費用 5,000 (18,500) Gross margin 毛利額 $24,700 Less other expenses: Variable selling and administrative(5,400*$0.50)變動銷管費用. $2,700 Fixed selling and administrative.固定銷管費用 10,000 (12,700) Profit $12,000,0109,201306231928,10,CONTRIBUTION INCOME STATEMETN Be
8、nchmark Paper Company Contribution Income Statement For a Monthly Volume of 5,400 CartonsSales (5,400*$8.00).銷貨收入$43,200Less variable costs: 減 : 變動成本 Direct materials (5,400*$1.00).直接原料.$5,400 Direct labor (5,400*$0.25).直接人工. 1,350 Manufacturing overhead (5,400*$1.25).變動製造費用.6,750 Selling and admini
9、strative(5,400*$0.50)變動銷管費用.2,700 (16,200)Contribution margin邊際貢獻. $27,000Less fixed costs: Manufacturing overhead固定製造費用$5,000 Selling and administrative 固定銷管費用10,000 (15,000)Profit. $12,000,0109,201306231928,11,Sensitivity Analysis,Sales (5,400 units)$43,200Variable costs(16,200)Contribution margin
10、$27,000Fixed costs(15,000)Profit$12,000,Ratio to Total Per Unit Sales,$81.000(3)(0.375)$50.625,100 x $5 = $500,If sales increase by 100 cartons per month, what will be the increase in net income?,每單位邊際貢獻,邊際貢獻率,0109,201306231928,12,Dollar break-even point,unit contribution margin,Break even unit sale
11、s volume,公式應用(一),=,Fixed costs,損益兩平銷售量,總固定成本,每單位邊際貢獻,contribution Margin ratio,Fixed costs,=,=,Multiple-product cost-volume-profit analysis,損益兩平銷售額,=,總固定成本,邊際貢獻率,=,15,000,5,=,3,000 unit,=,15,000,0.625(62.5%),=,$24,000,0109,201306231928,13,unit contribution margin,Break even unit sales volume,公式應用(二)
12、,=,Fixed costs + Desired Profit,損益兩平銷售量,總固定成本+期望獲利,每單位邊際貢獻,=,=,15,000+18,000,5,=,6,600 unit,期望獲利18,000,期望稅後獲利18,000 (假設稅率40%),Fixed costs + (Desired after- tax profit /1 - Tax rate),unit Contribution margin,Break even unit sales volume,=,損益兩平銷售量,=,總固定成本+期望稅後獲利,每單位邊際貢獻,=,15,000+18,000*(1-40%),5,=,9,000 unit,0109,201306231928,14,1.Total revenues-$8 per unit2.Total costs-$15,000+$3 per unit3.Break-even point-3,000 units 4.Variable cosrs-$3 per unit5.Fixed costs-$15,0006.Profit-$25,000,
