损益成本管理及利润管理知识分析crjz.pptx

損益兩平分析及成本數量利潤分析第一組報告第一組報告2006.10.220109120130202A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)0109220130202A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.webster0109320130202A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。0109420130202A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0109520130202AEconomists CurvilinearTotal Cost PatternTotal power costs Units produced00Normal activity rangeRelevant range for which linear patterns are valid0109620130202A 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 costsselling 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 0109720130202ADollar break-even point unit contribution marginBreak 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 ratioFixed 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 costSales=總固定成本1-變動成本率=0109820130202A 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$12,0000109920130202A 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.$12,00001091020130202ASensitivity AnalysisSales(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)$50.625100 x$5=$500100 x$5=$500If 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01091120130202ADollar break-even point unit contribution marginBreak 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 ratioFixed costs=Multiple-product cost-volume-profit analysis損益兩平銷售額=總固定成本邊際貢獻率=15,0005=3,000 unit=15,0000.625(62.5%)=$24,00001091220130202Aunit contribution marginBreak 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+期望獲利期望獲利每單位邊際貢獻=15,000+18,0005 =6,600 unit期望獲利期望獲利18,000期望期望稅後稅後獲利獲利18,000 (假設稅率40%)Fixed costs+(Desired after-tax profit/1-Tax rate)unit Contribution marginBreak even unit sales volume=損益兩平銷售量=總固定成本+期望稅後獲利期望稅後獲利每單位邊際貢獻=15,000+18,000*(1-40%)5 =9,000 unit01091320130202A1.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 GRAPHPROFIT-VOLUM GRAPH01091420130202A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。XYTotal varial costTotal activity2.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XYTotal FixedcostTotal activity3.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XYTotal MixedcostTotal activityXYTotal stepscostTotal activity01091520130202A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01091620130202A製造費用(Manufacturing overhead )變動成本固定成本01091720130202A管理費用(Administrative expense)固定成本01091820130202A變動成本固定成本01091920130202AWant 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 01092020130202A估計重要之資本支出範例:xx股份有限公司投資計劃01092120130202A預估五年損益表預估五年損益表01092220130202A製造費用製造費用-區分固定與變動區分固定與變動01092320130202A銷管研費用銷管研費用-區分固定與變動區分固定與變動01092420130202A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01092520130202A2006年2002年01092620130202ADollarsRevenueTotal costVolumeCVP Analysis with Step-fixed Costs01092720130202A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 Expense1 -salesVariable cost01092820130202A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因此變動成本減少,固定成本增加固定成本增加01092920130202A高變動低固定 vs 高固定低變動01093020130202A01093120130202A