ACCA PM CVP Analysis本量利分析

ACCA PM CVP Analysis本量利分析，此知识点考试2题4分，可能出现案例选择题和主观题。

核心考点重要星级考试题型

CVP analysis in single product situation★★★Section A&B&C

CVP analysis in multi-product situation★Section A

Advantages and disadvantages of CVP analysis★Section A

敲重点：

本量利分析也叫盈亏平衡点分析，主要考察图表、计算及分析。图表会看就行，不需要画图，计算公式要灵活掌握，并且要看清楚题目问的是金额还是数量，公式是有区别的。

常考公式：

Contribution =sales revenue -variable cost

Profit =contribution -fixed cost

Breakeven point in unit = FC/contribution per unit

Breakeven point in sales revenue = FC/C/S ratio

C/S ratio = contribution /sales revenue

Margin of safety in unit = budgeted sales units - breakeven sales units

Margin of safety in sales revenue = budgeted sales revenue - breakeven sales revenue

Margin of safety in % = (budgeted sales units - breakeven sales units)/budgeted sales units

Sale volume to achieve a target profit =target profit + FC/contribution per unit