Introduction of cost volume profit (本量利)是什么_2024年ACCA考試PM知識(shí)點(diǎn)
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【內(nèi)容導(dǎo)航】
Introduction of cost volume profit-本量利
【知識(shí)點(diǎn)】
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(nèi)容來(lái)自Jenny Liu老師23年基礎(chǔ)精講班第11講
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