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所在平台: Udemy |
课程主页: https://www.udemy.com/course/principles-of-managerial-accounting-201-section-1/
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本课程名为《非会计专业经理人的成本-销量-利润分析》(Cost Volume Profit Analysis for Non-Accounting managers)，旨在帮助非会计背景的管理人员理解并运用成本-销量-利润(CVP)分析。 **课程核心内容：** CVP分析的核心在于理解**盈亏平衡点**，即总收入等于总成本（包括固定成本和变动成本）的点。在该点，公司既没有利润也没有亏损。盈亏平衡点的分析是进行更详细CVP分析的基础。 **CVP分析的基本假设：** * **线性关系：** 在相关活动范围内，成本和收入的行为是线性的。（这排除了数量折扣的可能性） * **成本分类：** 成本能够准确地被划分为固定成本或变动成本。 * **影响因素：** 只有活动水平的变化会影响成本。 * **销售情况：** 所有生产的单位都能售出（不存在期末产成品库存）。 * **产品组合：** 当公司销售多种产品时，产品组合（每种产品占总销售的比例）将保持不变。 **CVP分析的关键组成部分：** * **活动水平或销量** * **单位销售价格** * **单位变动成本** * **总固定成本** * **人力成本（直接和间接）** **安全边际 (Margin of Safety)：** 安全边际是指预期（或实际）销售水平与盈亏平衡销售水平之间的差额。其计算公式为： **安全边际 = 预期（或实际）销售水平（数量或金额） - 盈亏平衡销售水平（数量或金额）** 安全边际指标在公司大部分销售额面临风险的情况下尤为有用，例如销售额高度依赖于可能被取消的单一客户合同。
A critical part of CVP analysis is the point where total revenues equal total costs (both fixed and variable costs). At this break-even point, a company will experience no income or loss. This break-even point can be an initial examination that precedes more detailed CVP analysis.CVP analysis employs the same basic assumptions as in breakeven analysis. The assumptions underlying CVP analysis are:The behavior of both costs and revenues are linear throughout the relevant range of activity. (This assumption precludes the concept of volume discounts on either purchased materials or sales.)Costs can be classified accurately as either fixed or variable.Changes in activity are the only factors that affect costs.All units produced are sold (there is no ending finished goods inventory).When a company sells more than one type of product, the product mix (the ratio of each product to total sales) will remain constant.The components of CVP analysis are:Level or volume of activity.Unit selling pricesVariable cost per unitTotal fixed costsManpower Cost Direct and indirectThe Margin of safety is the difference between the expected (or actual) sales level and the breakeven sales level. It can be expressed in the equation form as follows:The Margin of Safety = Expected (or) Actual Sales Level (quantity or dollar amount) - Breakeven sales Level (quantity or dollar amount)The measure is especially useful in situations where large portions of a company's sales are at risk, such as when they are tied up in a single customer contract that may be canceled.[
