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ACCA PM本量利分析盈亏平衡点：The contribution margin method
文章来源：ACCA全球官网
发布时间：2021-09-01 18:01
阅读：1426次
The contribution margin method
This second approach uses a little bit of algebra to rewrite our equation above,concentrating on the use of the‘contribution margin’.The contribution margin is equal to total revenue less total variable costs.Alternatively,the unit contribution margin(UCM)is the unit selling price(USP)less the unit variable cost(UVC).Hence,the formula from our mathematical method above is manipulated in the following way:【点击免费下载>>>更多ACCA学习相关资料】
So,if P=0(because we want to find the break-even point),then we would simply take our fixed costs and divide them by our unit contribution margin.We often see the unit contribution margin referred to as the‘contribution per unit’.
Applying this approach to Company A again:
The contribution margin method uses a little bit of algebra to rewrite our equation above,concentrating on the use of the‘contribution margin’.
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