F5知识点：本量利分析的目的THE OBJECTIVE OF CVP ANALYSIS

本量利分析是成本、业务量和利润三者依存关系分析的简称，它是指在成本习性分析的基础上，运用数学模型和图式，对成本、利润、业务量与单价等因素之间的依存关系进行具体的分析，研究其变动的规律性，以便为企业进行经营决策和目标控制提供有效信息的一种方法。

A critical part of CVP analysis is the point where total revenues equal total costs (both fixed and variable costs). At this break-even point, a company will experience no income or loss. This break-even point can be an initial examination that precedes more detailed CVP analysis.

CVP analysis employs the same basic assumptions as in breakeven analysis. The assumptions underlying CVP analysis are:

·The behavior of both costs and revenues are linear throughout the relevant range of activity. (This assumption precludes the concept of volume discounts on either purchased materials or sales.)

·Costs can be classified accurately as either fixed or variable.

·Changes in activity are the only factors that affect costs.

·All units produced are sold (there is no ending finished goods inventory).

·When a company sells more than one type of product, the product mix (the ratio of each product to total sales) will remain constant.

The components of CVP analysis are:

·Level or volume of activity

·Unit selling prices

·Variable cost per unit

·Total fixed costs

CVP analysis looks primarily at the effects of differing levels of activity on the financial results of a business. The reason for the particular focus on sales volume is because, in the short-run, sales price, and the cost of materials and labour, are usually known with a degree of accuracy. Sales volume, however, is not usually so predictable and therefore, in the short-run, profitability often hinges upon it. For example, Company A may know that the sales price for product x in a particular year is going to be in the region of $50 and its variable costs are approximately $30.

It can, therefore, say with some degree of certainty that the contribution per unit (sales price less variable costs) is $20. Company A may also have fixed costs of $200,000 per annum, which again, are fairly easy to predict. However, when we ask the question: ‘Will the company make a profit in that year?’, the answer is ‘We don’t know’. We don’t know because we don’t know the sales volume for the year. However, we can work out how many sales the business needs to make in order to make a profit and this is where CVP analysis begins.