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ACCA PM本量利分析盈亏平衡点：The equation method
文章来源：ACCA全球官网
发布时间：2021-09-01 17:56
阅读：1587次
The equation method
A little bit of simple maths can help us answer numerous different cost‑volume-profit questions.
We know that total revenues are found by multiplying unit selling price(USP)by quantity sold(Q).Also,total costs are made up firstly of total fixed costs(FC)and secondly by variable costs(VC).Total variable costs are found by multiplying unit variable cost(UVC)by total quantity(Q).Any excess of total revenue over total costs will give rise to profit(P).By putting this information into a simple equation,we come up with a method of answering CVP type questions.This is done below continuing with the example of Company A above.
Total revenue–total variable costs–total fixed costs=Profit
(USP x Q)–(UVC x Q)–FC=P
(50Q)–(30Q)–200,000=P
Note:total fixed costs are used rather than unit fixed costs since unit fixed costs will vary depending on the level of output.
It would,therefore,be inappropriate to use a unit fixed cost since this would vary depending on output.Sales price and variable costs,on the other hand,are assumed to remain constant for all levels of output in the short-run,and,therefore,unit costs are appropriate.【点击免费下载>>>更多ACCA学习相关资料】
Continuing with our equation,we now set P to zero in order to find out how many items we need to sell in order to make no profit,i.e.to break even:
(50Q)–(30Q)–200,000=0
20Q–200,000=0
20Q=200,000
Q=10,000 units.
The equation has given us our answer.If Company A sells less than 10,000 units,it will make a loss.If it sells exactly 10,000 units it will break-even,and if it sells more than 10,000 units,it will make a profit.
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