Introduction of cost volume profit (本量利)是什么_2024年ACCA考試PM知識點
攀峰之高險,,豈有崖顛,;搏海之明輝,何來彼岸,?前進不止,,奮斗不息,。2024年acca考試時間已經公布,請報名成功同學提前制定備考計劃,,鞏固基礎知識點,,認真?zhèn)淇肌=裉鞛榇蠹艺砹薖M科目Introduction of cost volume profit (本量利)相關知識點,,詳見正文,。
【內容導航】
Introduction of cost volume profit-本量利
【知識點】
Introduction of cost volume profit-本量利
Introduction of cost volume profit-本量利
Definition
① Cost-volume-profit analysis
Considers the effects of differing levels of activity on the financial results of a business by examining the relationship between sales volume and profit.
② Breakeven points
is the level of activity which gives rise to zero profit.
It is where the total contribution equals total fixed costs.
Assumptions
? Apply to one product only, or to more than one product only if they are sold in a pre-decided sales mix
? Fixed costs per period are same in total, and unit variable costs are a constant amount at all levels of output and sales
? Sales prices are constant at all levels of activity
? Production volume = sales volume
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注:以上內容來自Jenny Liu老師23年基礎精講班第11講
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