Principles of Managerial Accounting · 免费预览
单一产品的盈亏平衡敏感性分析
敏感性分析通过调整价格、可变成本或固定成本，观察盈亏平衡点如何变化；目标利润分析则在同一公式的分子中加上期望利润加以扩展。
1. Break-even as a moving point
Break-even as a moving point
2. Flexing each lever
Flexing each lever
3. Target profit analysis
Target profit analysis
4. Reading sensitivity for decisions
Reading sensitivity for decisions
5. Price increase effect
Base break-even is 1,200 units. The price rises from 50 to 55 dollars while variable cost stays 30 dollars. Compute the new break-even point.
6. Fixed cost increase effect
Fixed costs rise from 24,000 to 30,000 dollars with contribution margin unchanged at 20 dollars per unit. Compute the new break-even point.
7. Target profit units
Fixed costs are 24,000 dollars, unit contribution margin is 20 dollars, and the target operating income is 12,000 dollars. Compute required unit sales.
8. After-tax target conversion
A company targets 9,000 dollars of after-tax income with a 25 percent tax rate. Compute the required pre-tax operating income.
9. New margin from cost cut
Variable cost falls from 30 to 25 dollars at a 50 dollar price. Compute the new unit contribution margin in dollars, number only.
10. Units above break-even for target
Break-even is 1,200 units and required sales for a 12,000 dollar target are 1,800 units. Compute how many units above break-even the target requires. Number only.