损益两平分析及成本数量利润分析.ppt
1,損益兩平分析及成本數量利潤分析,2,參考書籍,書名,作者,1.Management Accounting Morse,Davis&Hartgraves2.Cost&Management Accounting Ronald V.Hartley3.Cost Accounting-Planning 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,3,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。,4,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,5,Economists CurvilinearTotal Cost Pattern,Total power costs,Units produced,0,0,6,Sales 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,7,Dollar break-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,=,8,FUNCTIONAL 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*$1.25)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$12,000,9,CONTRIBUTION INCOME STATEMETN Benchmark 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 administrative(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.$12,000,10,Sensitivity Analysis,Sales(5,400 units)$43,200Variable costs(16,200)Contribution margin$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,11,Dollar break-even point,unit contribution margin,Break even unit sales 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%),=,$24,000,12,unit contribution margin,Break even unit sales volume,公式應用(二),=,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,13,1.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,The slope of the line in the second graph is the contribution margin,(S-V).,TYPICAL COST-VOLUM-PROFIT GRAPH,PROFIT-VOLUM GRAPH,14,成本習性模式,1.變動成本:隨著總產量的增加而以等比例成長，例如:原料，直接人工，但每單位之變動成本不變。但很多都屬於階梯式變動成本，例如:設備維護費用。如果變動比例不大，視同一般變動成本。,X,Y,Total varial cost,Total activity,2.固定成本:總和不變，但隨著產量越高，每單位 之固定成本越低。例如:土地之取得成本、廠房 之建造成本,X,Y,Total Fixedcost,Total activity,3.半變動成本:同時包含變動成本與固定成本 隨著產量增或減，非依照固定的比例變化 例如:水電量、業務人員的薪水,X,Y,Total Mixedcost,Total activity,X,Y,Total stepscost,Total activity,15,如何判斷或分辨一項成本是固定成本或是變動成本最常用的做法是用會計科目,1.直接原料(Raw Material)變動2.直接人工(Direct labor)變動3.製造費用(Manufacturing overhead),銷貨成本:,管理費用(Administrative expense)銷售費用(Selling expense)研發費用(R&D expense),銷售&管理&研發費用:,營業外收入支出:,利息費用(Interest expense)兌換損失(Exchange Loss),製造部門,銷售部門管理部門研發部門,管理部門,固定,固定,固定,16,製造費用(Manufacturing overhead),變動成本,固定成本,17,管理費用(Administrative expense),固定成本,18,變動成本,固定成本,19,Want to Finance a new Business?1.Projecting start-up cost and Operating budgets 2.Proriding projected income statement 3.Creating a cast fellow statement 4.Determining the Businesss break-even point 5.Developing Plan“B”The last step is particularly important.Plan”B”includes“what if”statements offering solutions to potential problem,20,估計重要之資本支出,範例:xx股份有限公司投資計劃,21,預估五年損益表,22,製造費用-區分固定與變動,23,銷管研費用-區分固定與變動,24,安全邊際=預估銷貨-損益兩平銷貨,邊際貢獻率會因為產品組合,YIELD,原料單價上漲等等改變而變化,25,2006年,2002年,26,CVP Analysis with Step-fixed Costs,27,假設取消所有的研發費用,因研發之效果不佳,公式=,Fixed Cost R&D Expense,1-,sales,Variable cost,28,假設為了減少外包費用,增購許多機器設備,因此變動成本減少,固定成本增加,29,高變動低固定 vs 高固定低變動,
