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ACCA PM本量利分析：确定实现目标利润所需的销售量
文章来源：ACCA全球官网
发布时间：2021-09-02 17:26
阅读：1690次
Ascertaining the sales volume required to achieve a target profit
As well as ascertaining the break-even point,there are other routine calculations that it is just as important to understand.For example,a business may want to know how many items it must sell in order to attain a target profit.
Example
Company A wants to achieve a target profit of$300,000.The sales volume necessary in order to achieve this profit can be ascertained using any of the three methods outlined above.If the equation method is used,the profit of$300,000 is put into the equation rather than the profit of$0:
Finally,the answer can be read from the graph,although this method becomes clumsier than the previous two.The profit will be$300,000 where the gap between the total revenue and total cost line is$300,000,since the gap represents profit(after the break-even point)or loss(before the break-even point.)
A contribution graph shows the difference between the variable cost line and the total cost line that represents fixed costs.An advantage of this is that it emphasises contribution as it is represented by the gap between the total revenue and variable cost lines.【点击免费下载>>>更多ACCA学习相关资料】
This is not a quick enough method to use in an exam so it is not recommended.
Margin of safety
The margin of safety indicates by how much sales can decrease before a loss occurs–ie it is the excess of budgeted revenues over break-even revenues.Using Company A as an example,let’s assume that budgeted sales are 20,000 units.The margin of safety can be found,in units,as follows:
Budgeted sales–break-even sales=20,000–10,000=10,000 units.
Alternatively,as is often the case,it may be calculated as a percentage:
(Budgeted sales–break-even sales)/budgeted sales
In Company A’s case,it will be(10,000/20,000)x 100=50%.
Finally,it could be calculated in terms of$sales revenue as follows:
(Budgeted sales–break-even sales)x selling price=10,000 x$50=$500,000.
Contribution to sales ratio
It is often useful in single product situations,and essential in multi‑product situations,to ascertain how much each$sold actually contributes towards the fixed costs.This calculation is known as the contribution to sales or C/S ratio.It is found in single product situations by either simply dividing the total contribution by the total sales revenue,or by dividing the unit contribution margin(otherwise known as contribution per unit)by the selling price:
For Company A:($20/$50)=0.4
In multi-product situations,a weighted average C/S ratio is calculated by using the formula:
Total contribution/total sales revenue
This weighted average C/S ratio can then be used to find CVP information such as break-even point,margin of safety,etc.
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