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ACCA PM本量利分析盈亏平衡点：The graphical method

文章来源：ACCA全球官网

发布时间：2021-09-01 18:07

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The graphical method

With the graphical method,the total costs and total revenue lines are plotted on a graph;$is shown on the y axis and units are shown on the x axis.The point where the total cost and revenue lines intersect is the break-even point.The amount of profit or loss at different output levels is represented by the distance between the total cost and total revenue lines.Figure 1 shows a typical break-even chart for Company A.The gap between the fixed costs and the total costs line represents variable costs.

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Alternatively,a contribution graph could be drawn.While this is not specifically covered by the Performance Management syllabus,it is still useful to see it.This is very similar to a break-even chart;the only difference being that instead of showing a fixed cost line,a variable cost line is shown instead.【点击免费下载>>>更多ACCA学习相关资料】

Hence,it is the difference between the variable cost line and the total cost line that represents fixed costs.The advantage of this is that it emphasises contribution as it is represented by the gap between the total revenue and the variable cost lines.This is shown for Company A in Figure 2.

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Finally,a profit–volume graph could be drawn,which emphasises the impact of volume changes on profit(Figure 3).This is key to the Performance Management syllabus and is discussed in more detail later in this article.

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