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所在平台: Udemy |
课程主页: https://www.udemy.com/course/marginal-costing-break-even-point-bep/
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课程名称：边际成本与盈亏平衡点（BEP） 课程概述：边际成本法是一种会计系统，其中将变动成本计入成本单位，而将期间的固定成本全额冲销于总贡献中。边际成本法是决策过程中使用的主要成本核算技术，因其能够使管理层关注于决策所带来的变化。边际成本的概念基于成本随产出量变化的行为。边际成本又称为“变动成本”，仅累积变动成本，并基于变动成本计算单位成本。盈亏平衡点是大多数企业接受的最低水平，此时产品或服务的总成本与其带来的总收入相等，因此没有利润也没有损失。这种收入需要覆盖企业在特定时间段内的所有固定和变动费用。 盈亏平衡点的计算公式为： 单位盈亏平衡点 = 固定成本 / （每单位销售价格 - 每单位变动成本） 货币盈亏平衡点 = 每单位销售价格 x 单位盈亏平衡点 盈亏平衡计算中有三个因素：销售价格、变动成本水平和固定成本水平。达到盈亏平衡点的条件是企业产生的变动成本的利润等于其固定成本的总额。 在本课程中，学生将学习到： - 边际成本和盈亏平衡点的概念 - 边际成本方程 - 边际成本法中的案例和问题 - 盈亏平衡点（BEP）与利润量比（P/V比率） - 盈亏平衡分析中的收入报表 - 无差异点 该课程将为学生提供必要的理论知识和实用技能，以便在实际工作中更好地进行成本分析与决策。
Marginal costing is the accounting system in which variable costs are charged to cost units and fixed costs of the period are written off in full against the aggregate contribution. Marginal costing is also the principal costing technique used in decision making. The key reason for this is that the marginal costing approach allows management's attention to be focused on the changes which result from the decision under consideration. The concept of marginal costing is based on the behaviour of costs that vary with the volume of output. Marginal costing is known as ‘variable costing', in which only variable costs are accumulated and cost per unit is ascertained only on the basis of variable costs. A break-even point is the minimal accepted point for most businesses. Here, the total costs for a product or service and the total revenue that product or service have brought in are equal. Therefore, there is no profit nor any loss. This type of revenue is needed to cover the total fixed and variable expenses of the company for a specified time period.To calculate the BEP in units:BEP in Units = Fixed Costs / (Sales Price per Unit - Variable Cost per Unit)To calculate the BEP in Dollars:BEP in Rupees = Sales Price per Unit x BEP in UnitsThere are 3 factors in the breakeven calculation:the sale pricethe level of variable coststhe level of fixed costsThe breakeven point is reached when the margin on variable costs generated by the company equals the total amount of its fixed costs. In this course, the students will learn:Concept of Marginal Cost and Break Even PointMarginal Cost EquationCases and Problems in Marginal CostingBreak Even Point (BEP) & Profit Volume Ratio (P/V Ratio)Income Statement in Break Even AnalysisIndifference Point
