Introduction of cost volume profit （本量利）是什么_2024年ACCA考試PM知識點

來源：東奧會計在線責(zé)編：牛美琪2024-05-09 17:02:23

攀峰之高險,，豈有崖顛,；搏海之明輝，何來彼岸,？前進(jìn)不止,，奮斗不息,。2024年acca考試時間已經(jīng)公布，請報名成功同學(xué)提前制定備考計劃,，鞏固基礎(chǔ)知識點,，認(rèn)真?zhèn)淇肌＝裉鞛榇蠹艺砹薖M科目Introduction of cost volume profit （本量利）相關(guān)知識點,，詳見正文,。

【內(nèi)容導(dǎo)航】

Introduction of cost volume profit-本量利

【知識點】

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

不要害怕失敗，失敗是成功的墊腳石,。從失敗中吸取經(jīng)驗,，不斷努力，你一定能夠獲得成功,。以上就是為大家整理的PM科目考試知識點了,，2024年acca考試時間公布，同學(xué)們要抓緊時間報名,。

注：以上內(nèi)容來自Jenny Liu老師23年基礎(chǔ)精講班第11講

（本文為東奧會計在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載）

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