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ACCA PM本量利分析：确定销售量例题
文章来源：ACCA全球官网
发布时间：2021-09-02 17:36
阅读：1261次
Example
As well as producing product X described above,Company A also begins producing product Y.The following information is available for both products:
The weighted average C/S ratio of 0.34375 or 34.375%has been calculated by calculating the total contribution earned across both products and dividing that by the total revenue earned across both products.
The C/S ratio is useful in its own right as it tells us what percentage each$of sales revenue contributes towards fixed costs;it is also invaluable in helping us to quickly calculate the break-even point in$sales revenue,or the sales revenue required to generate a target profit.The break-even point in sales revenue can now be calculated this way for Company A:
Fixed costs/contribution to sales ratio=$200,000/0.34375=$581,819 of sales revenue.
To achieve a target profit of$300,000:【点击免费下载>>>更多ACCA学习相关资料】
(Fixed costs+required profit)/contribution to sales ratio=($200,000+$300,000)/0.34375=$1,454,546.
Of course,such calculations provide only estimated information because they assume that products X and Y are sold in a constant mix of 2X to 1Y.In reality,this constant mix is unlikely to exist and,at times,more Y may be sold than X.Such changes in the mix throughout a period,even if the overall mix for the period is 2:1,will lead to the actual break-even point being different than anticipated.This point is touched upon again later in this article.
Contribution to sales ratio is often useful in single product situations,and essential in multi‑product situations,to ascertain how much each$sold actually contributes towards the fixed costs.
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