Introduction of cost volume profit （本量利）是什么_2024年ACCA考試PM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：牛美琪2024-05-09 17:02:23

攀峰之高險(xiǎn)，豈有崖顛；搏海之明輝，何來(lái)彼岸？前進(jìn)不止，奮斗不息。2024年acca考試時(shí)間已經(jīng)公布，請(qǐng)報(bào)名成功同學(xué)提前制定備考計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，認(rèn)真?zhèn)淇?。今天為大家整理了PM科目Introduction of cost volume profit （本量利）相關(guān)知識(shí)點(diǎn)，詳見正文。

【內(nèi)容導(dǎo)航】

Introduction of cost volume profit-本量利

【知識(shí)點(diǎn)】

Introduction of cost volume profit-本量利

Definition

① Cost-volume-profit analysis

Considers the effects of differing levels of activity on the financial results of a business by examining the relationship between sales volume and profit.

② Breakeven points

is the level of activity which gives rise to zero profit.

It is where the total contribution equals total fixed costs.

Assumptions

? Apply to one product only, or to more than one product only if they are sold in a pre-decided sales mix

? Fixed costs per period are same in total, and unit variable costs are a constant amount at all levels of output and sales

? Sales prices are constant at all levels of activity

? Production volume = sales volume

不要害怕失敗，失敗是成功的墊腳石。從失敗中吸取經(jīng)驗(yàn)，不斷努力，你一定能夠獲得成功。以上就是為大家整理的PM科目考試知識(shí)點(diǎn)了，2024年acca考試時(shí)間公布，同學(xué)們要抓緊時(shí)間報(bào)名。

注：以上內(nèi)容來(lái)自Jenny Liu老師23年基礎(chǔ)精講班第11講

（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）

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