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F5知识点：本量利分析（Cost-Volume-Profit Analysis）本量利分析法主要关注的是不同程度的活动对于公司财务方面结果方面的影响，之所以把销售量作为一个关键因素是因为在短期，销售价格，原材料以及人工成本常常是可以确定的，然而销售数量通常是不太好预测的。
我们常常会问这个问题：“公司将会在这年中盈利吗？”回答是“我们不知道”。
我们不知道是因为我们不知道这一年的销售数量，然而，我们能够计算出为了让公司盈利，需要销售多少，因此，本量利分析法就此产生了。
以餐厅为例，如果老板能够精确地知道每天晚上会有过少顾客光顾，顾客所点餐的数量以及种类，他们就能够确定雇佣员工的数量以及确保后厨不会有太多的浪费。
在现实生活中，例如员工数以及采购量不得不在估计的基础上，这种估计又需要基于以往的经验。
在公司开展业务之前最为重要的决策就是需要知道为了达到保本，销售的数量应该是多少？这里的保本意味着没有利润，也没有亏损。
这就是我们所知的本量利分析法。
Cost–volume–profit (CVP), in managerial economics, is a form of cost accounting. It is a simplified model, useful for elemen ta ry instruction and for short-run decisions.LIMITATIONS OF COST-VOLUME?PROFIT ANALYSIS·Cost-volume-profit analysis is invaluable in demonstrating the effect on an organisation that changes in volume (in particular), costs and selling prices, have on profit. However, its use is limited because it is based on the following assumptions: Either a single product is being sold or, if there are multiple products, these are sold in a constant mix. We have considered this above in Figure 3 and seen that if the constance mix assumption changes, so does the break-even point.·All other variables, apart from volume, remain constant, ie volume is the only factor that causes revenues and costs to change. In reality, this assumption may not hold true as, for example, economies of scale may be achieved as volumes increase. Similarly, if there is a change in sales mix, revenues will change. Furthermore, it is often found that if sales volumes are to increase, sales price must fall. These are only a few reasons why the assumption may not hold true; there are many others.·The total cost and total revenue functions are linear. This is only likely to hold a short-run, restricted level of activity.·Costs can be divided into a component that is fixed and a component that is variable. In reality, some costs may be semi-fixed, such as telephone charges, whereby there may be a fixed monthly rental charge and a variable charge for calls made.·Fixed costs remain constant over the 'relevant range' - levels in activity in which the business has experience and can therefore perform a degree of accurate analysis. It will either have operated at those activity levels before or studied them carefully so that it can, for example, make accurate predictions of fixed costs in that range.·Profits are calculated on a variable cost basis or, if absorption costing is used, it is assumed that production volumes are equal to sales volumes.。
附录运用本-量-利分析决策提高经营管理水平企业的兴盛衰落、成败、生存、发展首先取决于企业的经营方针与决策是否适当,所制订的经营目标是否同客观经济情况相适应。
如果方针、决策不正确,经营目标制定有误,企业经营的个别环节效率再高也难以发挥决定性的作用。
所以,经营管理的重点是对面临的种种可能出现情况做出正确的决策,并从可行方案中做出最佳的选择以求得最大的经济效益。
而要作出最佳的选择,求得最大的经济效益,就必须学会运用科学的决策分析方法,这已成为实现企业经营管理现代化的一个重要标志。
本-量-利分析法就是我们在现代管理会计中经常使用的一种决策分析方法。
一、按照成本习性将成本加以分类本-量-利分析法,亦称CVP分析法,是“成本——业务量——利润分析”的简称,是研究企业在一定期间内的成本、业务量、利润三者之间变量关系的一种专门方法。
按照成本和业务量的依存关系,可将成本划分为固定成本、变动成本和半变动成本三类。
1、固定成本。
固定成本是指在一定时期和一定业务量范围内,不随着业务量增减变动而固定不变的成本。
其特点是:在相关范围内,成本总额不受业务量增减变动的影响。
即不论业务量如何变动,其成本总额仍然不变,但就其单位产品分摊的固定成本而言,则随着业务量的增加而相应地减少。
如固定资产折旧费、管理人员工资、房屋及设备租金等。
2、变动成本。
变动成本是指成本总额在一定的相关范围内随着业务量的增减变动而成正比例变动的成本。
但就其单位产品的变动成本而言,则是不变的。
如原材料费用、燃料及动力费、计件工资等。
3、半变动成本。
半变动成本是指成本总额虽然受产量变动的影响,但其变动的幅度并不同产量的变动保持严格比例的成本。
其特点是,产量在一定范围内增长,其发生额不变,当产量增长超过一定限度,其发生额会突然跳跃上升,然后在产量增长的一定限度内又保持不变,如检验员、化验员的工资等。
二、计算产品的贡献毛益和贡献毛益率贡献毛益也称为边际贡献、边际收益或创利额。
ACCA F5考前Tips：考试重点题型解析（上）读完这个东西只需要30分钟，但是做完这个东西拟定的任务需要7天。
但是，正好来得及~拿去！一包干到发燥的，点火就着的干货！Part oneGeneral causes of failure in F5 Exam做题顺序从考后的问询调查来看，相当一批学生一开始就选择攻克后面的大题: 手忙脚乱的先做完大题，发现只有20分钟来做前面的选择题了，因此闭上眼睛勾选，这基本等于自寻死路：不管难易，分值一样。
考试是现实而残酷的游戏，只会以成败论英雄。
要和我煮酒论英雄？我们考完试先！➤Tip: 请先完成SectionA, Section B的选择题, 这是性价比最高的两个部分.时间管理这个是通病，很多同学花时间在他们会做的题目上，跳过不会做的题目...另一位同学的留言: 通宵背了Advanced variance的公式，发现在选择题中用上了，兴奋得两眼放光，一个饿虎扑食，以难分难舍之势跟这个题浪了6分钟！交卷之前不放心，又花了3~4分钟重新验算的一遍！！哥！你对我是真爱，但是我只值2分！本来3.6分钟的事情你花了8分钟！你效率真高！➤Tip: 考前必须最少做10套真题，考前两天最少再做2套历史真题(严格控制时间)生僻考点本次出现了ROLLINGBUDGET的大题. 这个知识点属于常规低频考点（即：授课必讲，但出现在大题的概率不高, 最近一次是2012年12月的Designit Co). 虽然比较生僻，但是知识点覆盖极其常规，一定是Definition(What),Suitability (how), Advantage and Disadvantage (why).按照这个吃遍天下的套路，哪怕只是有模糊印象, 如果可以将这些印象和案例内容结合论述一下, 估计会有30%~40%的有效分。
但是我们一看到这种长得比较陌生的题，第一秒想到的居然不是知识，而是放弃！于是完全不下笔的童鞋很多!你不抓分，分不会从天上掉下来。
Section B——Section CSection B【Management Accounting】全部成本法（吸收成本法）和变动成本法（边际成本法）及本量利分析Absorption costing吸收成本法（全部成本法）Marginal costing变动成本法（边际成本法）Cost-volume-profit （CVP）本量利分析Direct material直接材料Direct labor直接人工Marginal contribution边际贡献Margin of safety安全边际Variable cost变动成本Fixed cost固定成本QuestionParagraph1Pinafore Ltd manufactures and sells a single product. The budgeted profit statement for this month, which has been prepared using marginal costing principles, is as follows: Manufacture制造；生产A single product单一产品Budgeted profit预算利润Profit statement利润表Principle原则As follows如下Sales（24,000 units）864Less Variable production cost of sales:Opening stock （3,000 units） 69 Production （22,000 units） 506 Closing stock （1,000 units）（23）——（552）——312Less Variable selling cost（60）——Contribution252Less Fixed overhead costs: 125 Production 40 Selling and administration ——（165）Net profit87——Opening stock存货的期初余额Closing stock存货的期末余额Selling cost销售成本Contribution贡献Fixed overhead固定制造费用Administration行政管理费用The normal monthly level of production is 25,000 units and stocks are valued at standard cost.Required:（a） Prepare in full a budgeted profit statement for this month using absorption costing principles. Assume that fixed production overhead costs are absorbed using the normal level of activity. （6 marks）（b） Prepare a statement that reconciles the net profit calculated in （a） with the net profit using marginal costing. （2 marks）（c） Which of the two costing principles （ absorption or marginal ） is more relevant for short-run decision-making, and why? （2 marks）（10 marks）Normal正常Monthly每月Value估值Standard cost标准成本Level of activity生产水平Reconcile调整Short-run = short-term短期Decision-making决策Relevant相关Break-even保本点；盈亏分界点Question2Pointdextre Ltd, which manufactures and sells a single product, is currently producing and selling 102,000 units per month, which represents 85% of its full capacity. Total monthly costs are 619,000 but at full capacity these would be 700,000. Total fixed costs would remain unchanged at all activity levels up to full capacity. The normal selling price of the product results in a contribution to sales ratio of 40%.Represent代表Full capacity满负荷生产能力Remain unchanged保持不变Contribution to sales ratio销售贡献率A new customer has offered to take a monthly delivery of 15,000 units at a price per unit 20% below the normal selling price. If this new business is accepted, existing sales are expected to fall by one unit for every six units sold to this new customer.New customer新客户Offer报价Delivery运送Below在……之下Accept接受Fall下降One unit for every six units每六个对应一个Required:（a） For the current production and sales level, calculate:（i） the variable cost per unit;（ii） the total monthly fixed costs;（iii） the selling price per unit;（iv） the contribution per unit. （6 marks）（b） Calculate the net increase or decrease in monthly profit which would result from acceptance of the new business. （4 marks）（c） In the cont ext of decision making, explain the term ‘opportunity cost’ and illustrate your answer by reference to Pointdextre Ltd. （2 marks）（12 marks）Opportunity cost机会成本Reference to参照Context在…语境中Explain解释Illustrate说明Section cWorking capital management（营运资本管理）Creditor债权人（trade payable）Raw material原材料Work in process（WIP）在产品Finished goods产成品Debtor债务人（trade receivable）Collection收款Re-orderLead-time CertaintyKnownDemandStock（inventory）BufferStock outWhere C o= fixed costs （order set-up） per orderD=expected annual sales volumeC H=holding cost per stock unit per annumFor Warallington, EOQ=Total annual costs for the company will comprise holding costs plus re-ordering costs =（Average stock×C H） +（Number of re-orders pa ×C O）＝（3.162/2×￡1.20）+（30,000/3.162×￡200）=×￡1,897.20+×￡1,897.53=×￡3,794.73EOQ （economic order quantity）Order costHold costLarge order discount ProbabilityBaumol cash management modelDisbursement支付SecurityVarianceTransaction costUpper limit Return point Lower limit。
