Base-volume-Profit Analysis of excellent courseware notes

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Management Accounting
Managerial Accounting

Chapter 3
Ben
-
Quantity
-
Benefit Analysis
Section 1
-
Quantity
-
Basic Assumptions of Benefit Analysis
Section 2
-
Quantity
-
Benefit Analysis
Section 3
Ben
-
Quantity
-
Expansion of Benefit Analysis

Section 1
Ben
-
Quantity
-
Basic Assumptions of Benefit Analysis
What is this-volume-profit analysis?
This-volume-profit analysis refers to the division of cost by state
Cost, business volume (output or sales volume ),
An Analysis of the dependency between profit, also known
CVP (cost-volume-Profit Analysis) analysis.
That is to say, the sales price and sales are revealed using quantitative accounting models or images.
Sales volume, unit change cost, total fixed cost and profit
And other related factors.

I. Cost Behavior Analysis assumptions
Assume that the cost behavior analysis has been completed
This is already divided into variable and fixed costs.
Part, the relevant cost behavior model has been established
.
Ii. Related scope hypothesis
(1) period hypothesis
(2) Business volume hypothesis

Iii. Linear Model hypothesis
Iv. Production-Sales balance hypothesis
V. assumption that the variety structure remains unchanged
In a multi-variety production and sales enterprise
The proportion of product output (sales volume) remains unchanged.
Vi. Target Profit hypothesis
In CVP analysis, except for special descriptions, the total profit
Business profit. When the profit is an independent variable
It is assumed that the profit indicator is a known target profit.

Section 2
Ben
-
Quantity
-
Benefit Analysis
I. Ben
-
Quantity
-
Basic formula of Benefit Analysis
Profit = Sales Revenue-
(Total fixed costs
+ Total variable costs
)
P = PX -(
A + bx)
= (P-B) · X-

Ii. break-even point analysis (cost-effective point analysis)
(1)
Overview
BEP (break-even point) refers
Total business volume that can enable the enterprise to reach the guaranteed State
That is, in terms of the business volume
The change cost is just the same as the fixed cost.
Cost-effective analysis is an important part of cost-benefit analysis.
It is specially used for research to keep enterprises in the capital
This is a quantitative analysis method for the local benefit relationship under the state.

There are two forms of guaranteed-cost
:
Expressed as physical objects
"Guaranteed sales volume
", That is, more sales
Only a small number of products can be guaranteed;
Expressed in monetary amount, called
"Guaranteed-cost sales
", That is, sales
Only products sold in the amount can be guaranteed.
Note:
:
When determining the guaranteed-cost point, whether it is the guaranteed-cost sales volume or the guaranteed-cost
The sales volume varies with the variety of enterprise production, and the methods are as follows:
Different.
When multiple varieties are produced
To calculate their respective guaranteed-cost sales.
The guaranteed-cost sales volume cannot be directly added, so the total guaranteed-cost point
It can only be expressed as guaranteed-cost sales, but not as guaranteed-cost
Current sales volume.

(2) Determination of conservation points under single varieties
1. Formula
Set BEP to X
0, then there is
Profit P = px
0-(a + bx
0) = 0
Bytes
Warranty x
0 =
B
P
A
−
Warranty amount =
P • x0

2. Contribution Mao Yi Method
Because p = TCM-a, if it reaches the guaranteed State, TCM =
Therefore, X
0 cm = a large
Warranty x
0 =
Warranty amount
=
Cm
A
BR
A
CMR
A
−
=
1

3. Graphic Solution
That is, the BEP is determined by using the guaranteed-performance graph (the profit-loss critical graph.
For more information, see teaching material P74-76
The break-even-critical diagram also helps us understand this
There are some regular relationships between the profits. They are mainly:
(1) When BEP remains unchanged, if the sales volume of the product exceeds
Save the cost by one unit, and you will be able to get a contribution from one unit.
The higher the sales volume, the more profitable it will be.
If the sales volume of the product is lower than the guaranteed-cost unit, that is
Loss: a unit contributes a gross profit. The smaller the sales volume, the loss.
The larger the value is.

(2) When the sales volume remains unchanged, BEP decreases and profit zones
The Triangle Area is expanded, and the Triangle Area in the loss zone is
The reduction reflects the improvement in profitability, that is, the ability to implement
More profits or less losses; on the contrary, BEP increases,
The Triangle Area in the profit area is reduced, while the Triangle Area in the loss area is
The area is expanded, which reflects the profitability of the product.
Lower, that is, the smaller the profit, or the larger the loss.
(3) BEP depends on the sales revenue.
The Unit variable cost and the total fixed cost. If B or
The smaller the value, the lower the BEP. Otherwise, the higher the BEP.

(3) Determination of conservation points under multi-variety Conditions
1. Splitting Algorithm
Under certain conditions, all the fixed costs of an enterprise are
Standards are allocated between various products, and then each
Methods for cost-benefit analysis of different varieties.
Since the fixed cost must be compensated by the contribution of gross profit
The contribution of various products, the proportion of gross profit, and the allocation of fixed costs are relatively high.
Reasonable. If you allocate a fixed cost based on the proportion of contribution
Calculate the fixed cost allocation rate, and then calculate the product score of each variety
Fixed Cost of configuration, and the guaranteed cost is calculated based on each product.
And the warranty amount.

Calculation formula:
Fixed cost allocation rate =
Fixed cost for each product
= Total contribution of each product
× Fixed cost allocation rate
%
Total contribution
Total fixed costs
100 ×

2. gross profit rate of overall contribution
Gross profit is the sum and contribution of various products.
Rate-based, solving comprehensive guaranteed-cost sales under multi-variety Conditions
The sales amount and the sales volume of each product.
Method. This method treats all varieties equally and does not require
Allocate fixed costs, instead of the tribute created by various varieties
Offering gross profit is regarded as a source of income to compensate for all fixed costs.
The formula is as follows:

Overall guaranteed-sum Sales =
Guaranteed-cost sales of a product = comprehensive guaranteed-cost sales
× Sales proportion of the Product
Guaranteed-cost sales of a product =
Overall contribution gross profit rate
Total fixed costs
Price of the Product
Sales of this product

There are three methods to determine the gross profit rate of overall contribution:
(1) Total amount method. That is, all products of an enterprise within a certain period of time (for example, one year)
Total contribution gross profit and total sales revenue ratio to determine a comprehensive
Contribution margin. The formula is as follows:
Overall contribution gross profit rate =
=
Sales revenue of each product
Total contribution of various products
Σ
Σ
=
=
Bytes
Bytes
N
I
I
I
N
I
I
I
X
P
X
Cm
1
1
)
(
)
(

(2) Contribution gross profit rate sum method. This method requires that each product be considered as an enterprise.
The contribution rate created by the industry.
And to get the overall contribution margin. The formula is as follows:
Overall contribution gross profit rate =
=
=
Σ
Contribution margin
Each product is created for the Enterprise
Σ
And
Sales revenue of various products of an enterprise
Total contribution of a product
% 100 ×
Sigma
II
I
XP
TCM

(3) weighted average method. Is to determine the contribution of various products themselves Mao Yi
Based on the sales of each product, the sales of all products of the enterprise
The proportion (that is, the proportion of sales of each product) is the weighted average of weights,
To calculate the overall contribution margin. The formula is as follows:
Overall contribution gross profit rate = Σ (Contribution gross profit rate of a product ×/sales proportion of u35813x products)
=
Σ
=
N
I
ICMR
1
(
) IW release

3. decomposition of contribution gross profit rate
The total contribution of an enterprise is firstly used to make up for the fixed
If there are additional resources after the fixed cost is compensated
Supply profit. The same is true for contribution to gross profit.
It also includes two parts: one part is used to compensate for fixed costs,
We can call it
"Contribution to the gross profit guarantee rate
"; The other part is to use
To provide profit, we can call it
"Contributing to the gross profit rate
".
Their formula is:
Contribution: gross profit guarantee rate =
Contributed Mao yichuang interest rate =
1-contribution to the gross profit retention rate
%
Amount
Total contribution of various products
Total fixed costs
100 ×
Σ

Use contribution to the gross profit retention rate to estimate the sales of Multiple Varieties
The formula is as follows:
Total guaranteed-sum Sales = sum of sales revenue of all products of an enterprise
× Contribution to the gross profit retention rate
Guaranteed-cost sales of a product = sales of the product
× Contribution to the gross profit retention rate
If we want to predict the expected sales volume of various products during the planning period
How much profit will be realized during the sale, then the application can contribute to the profit
Rate. The formula is as follows:
It is estimated that the total profit will be realized in the sales of various products of the enterprise.
= Σ contribution to various products
× Contribution to gross profit margin
Estimated profit of a product sales
= Mao Yi contributed by the product
× Contribution to gross profit margin

4. Joint Unit Law
Is a group of products composed of a fixed proportion
The unit price of a union is calculated, and the unit price of the Union is changed.
It is a method for analyzing the retention point based on the dynamic cost.
If the physical output of multiple varieties produced by an enterprise is
There is a relatively stable quantitative relationship between all products, and
Sales are good, then you can use the joint units to represent the actual
A group of products. The joint unit is
The sales ratio of a group of products.
Calculate the unit price and unit change of each joint unit.
Dynamic cost, which can be analyzed based on the conservation point of a single variety
Calculate the joint warranty amount. Calculation formula:

Joint warranty amount =
Guaranteed Cost of a product = Joint Guaranteed Cost ×/u35813x Product Sales Ratio
Dynamic Cost
Unit price for joint operation-unit change
Total fixed costs

(Example 3-1) An enterprise plans to produce and sell three products A, B, and C during the planning period.
The total cost is 300,000 RMB. The production, sales, unit price, and,
The Unit variable costs, contribution to the gross profit and contribution to the gross profit rate are as follows:
Project
Variety
Sales Volume
Unit Price
(RMB)
Unit
Change
Cost
(RMB)
Sales revenue
(RMB)
Contribution Mao Yi
(RMB)
Tribute
Xian
Mao
Benefits
Rate
Fixed
Cost
(RMB)
A
100,000 pieces
10
8.5
1,000,000
150,000
15%
B
25,000
20
16
500,000
100,000
20%
C
10,000 sets
50
25
500,000
250,000
50%
Total
-
-
-
2,000,000
500,000
300,000
Requirements: Use the scoring algorithm, the overall contribution gross profit rate method, the contribution gross profit rate decomposition method, and the Association
Unit Method
BEP computing analysis.

Solution: 1. Splitting Algorithm:
Fixed cost allocation rate = 300,000/500,000 = 0.6
Fixed Cost allocated to a = 150,000 × 0.6 = 90,000 (RMB)
Fixed Cost allocated to B = 100,000 × 0.6 = 60,000 (RMB)
Fixed Cost allocated to C = 250,000 × 0.6 = 150,000 (RMB)
Guaranteed Cost of product A = 90,000/(10-8.5) = 60,000
Product A's warranty amount = 10 × 60,000 = 600,000 (RMB)
Product B's guaranteed cost = 60,000/(20-16) = 15,000
Product B's warranty amount = 20 × 15,000 = 300,000 (RMB)
C Product Warranty = 150,000/(50-25) = 6,000 sets
C Product Warranty amount = 50 × 6,000 = 300,000 (RMB)

2. Total contribution gross profit rate method: (calculate the total contribution gross profit rate using the weighted average method)
Sales proportion of product A = 1,000,000/2,000,000 = 50%
Sales proportion of product B = 500,000/2,000,000 = 25%
Sales proportion of C products = 500,000/2,000,000 = 25%
Overall contribution gross profit rate = 15% x 50% + 20% x 25% + 50% x 25% = 25%
Overall guaranteed-sum Sales = 300,000/25% = 1,200,000 RMB
Product A's warranty amount = 1,200,000 × 50% = 600,000 RMB
Guaranteed Cost of product A = 600,000/10 = 60,000 pieces
Product B's warranty amount = 1,200,000 × 25% = 300,000 RMB
Product B's guaranteed cost = 300,000/20 = 15,000 Sets
C Product Warranty amount = 1,200,000 × 25% = 300,000 RMB
C Product Warranty = 300,000/50 = 6,000 sets

3. decomposition of contribution gross profit rate:
Contribution: gross profit guarantee rate = 300,000/500,000 = 0.6
Overall guaranteed-sum Sales = 2,000,000 × 0.6 = 1,200,000 RMB
Product A's warranty amount = 1,000,000 × 0.6 = 600,000 RMB
Product B's warranty amount = 500,000 × 0.6 = 300,000 RMB
C Product Warranty amount = 500,000 × 0.6 = 300,000 RMB

4. Joint Unit law:
Determine the product sales ratio first. A: B: c =.
Unit Price = 10 × 10 + 20 × 2.5 + 25 × 1 = 200 RMB
Unit change cost = 8.5 × 10 + 16 × 2.5 + 25 × 1 = 150 RMB
Joint warranty amount = 300,000/(200-150) = 6,000 (Joint Unit)
Guaranteed Cost of product A = 6,000x10 = 60,000
Product B's guaranteed cost = 6,000x2.5 = 15,000 Sets
C Product Warranty = 6,000x1 = 6,000 sets

(4) business security of several enterprises related to the retention point
Sexual Evaluation Indicators
1. Warranty
It is also known as the start of a profit-loss critical point or a start of a guaranteed-cost point.
Rate, which indicates that the sales volume (amount) of the guaranteed capital accounts for normal operation (or
The percentage of sales volume (amount) in the case of start-up, also called
"Risk rate
". The smaller the indicator, the safer the business operation.
The formula is as follows:
%
Normal business sales volume (amount)
Guaranteed sales volume (amount)
100 ×
Save Cost =

2. margin of security and margin of security
(1) margin of safety (margin of safety): actual or estimated sales
The difference between the sales volume (amount) and the guaranteed sales volume (amount. It indicates
The decrease in the enterprise's sales volume (amount) will not cause losses, or
That is to say, enterprises can withstand the most business volume reduction caused by market fluctuations.
Large scope.
Because there are two forms of protection, there are also two types of security margins
Form: margin of security and margin of security. Its computing public
Format:
Margin of Security = actual (or estimated) Sales-guaranteed sales
Margin of Security = actual (or estimated) Sales-Capital Guarantee sales
= Margin of safety x/u21806x price

(2) margin of safety: refers to the amount of margin of safety (amount) and actual or pre-
The ratio of sales volume (amount. It represents an enterprise in the form of logarithm
An important indicator of business security. Margin security rate can be pressed
Formula calculation:
Margin of Security =
)
Actual or estimated sales volume (amount
Margin of Security (amount)
In western enterprise management, the marginal safety rate is usually used for evaluation.
The standards for Enterprise Operation Security are generally as follows:
Margin of Security
Less than 10%
10 ~ 20%
20 ~ 30%
30 ~ 40%
More than 40%
Security level
Dangerous
It is worth noting that it is safer
Security
Very Secure

(3) Relationship between margin of safety and profit margin
Sales profit = margin of security ×/u000033x contribution Mao Yi
= Margin of safety x/u36129x gross profit rate
Sales profit margin = margin of safety x/u36129x gross profit rate

Iii. Target Profit Analysis (poly Point Analysis)
Poly Point Analysis
--
Amount of data carried out under the condition of profit
Benefit Analysis. Enterprises should further develop
Expansion point analysis, that is, the analysis should be completed to achieve the target profit
Business volume, the cost level to be controlled, and
Price level.
(1)
Business volume to be completed to achieve the target profit
The business volume that should be completed to achieve the target profit, also known as the business volume of the poly point.
Form:
Target Profit sales
Sales to achieve the target profit

1. Model for achieving pre-tax target profit
Sales volume to achieve the target profit =
Sales for achieving the target profit =
= Sales volume that achieves the target profit ×/u21806x price
The above formula only applies
Single variety
Calculation of the poly point under the condition. Ruoqi
When multiple products are produced by the industry, the business will calculate the target profit sales volume or sales volume.
Generally, the gross profit rate of contribution and the joint unit method can be used.
Organization contribution Mao Yi
Target Profit
Total fixed costs
+
Contribution margin
Target Profit
Total fixed costs
+

Gross profit rate of overall contribution
-Calculate the overall poly sales
Based on the sales proportion and price of each product
Product poly sales and sales. Calculation formula:
Overall poly sales =
Overall contribution gross profit rate
Target Profit
Total fixed costs
+
Poly sales of a product = Total poly sales ×/u35813x product sales proportion
Poly sales of a product = Total poly sales ×/u35813x product sales proportion

Joint Unit Law
-On the basis of calculating the sales volume of Union poly,
Based on the sales ratio and price of each product, the poly of each product is calculated.
Sales and sales. The calculation formula is as follows:
Combined poly sales volume =
Unit change costs
Unit Price
Target Profit
Total fixed costs
−
+
Poly sales volume of a product = Sales Volume of the combined Poly Products ×/u35813x product sales volume
Poly sales of a product = poly sales of this product ×/u35813x product price

2. Model for realizing the target profit after tax
Sales volume that achieves the target after-tax profit
=
Organization contribution Mao Yi
-Income Tax Rate
Target post-tax profit
Total fixed cost +
1
Sales of post-tax profits
=
Contribution margin
-Income Tax Rate
Target post-tax profit
Total fixed cost +
1

(2) The cost level to be controlled to achieve the target profit
Because the cost can be divided into variable costs and fixed by nature
Therefore, the cost to achieve the target profit should be controlled
Level, which can be changed from the unit cost and fixed cost respectively
. The formula is as follows:

Unit variable cost level to be controlled to achieve the target profit
=
Sales Volume
Target Profit
Fixed Cost
Sales revenue
−
−
= Price-
Sales Volume
Target Profit
Fixed Cost
+

Fixed cost level to be controlled to achieve the target profit
= Sales Revenue-variable cost-Target Profit
= Contribute gross profit-Target Profit

(3) price level for achieving the target profit
The sales price for achieving the target profit can be calculated according to the following formula:
Product sales price for achieving the target profit
=
Sales Volume
Target Profit
Fixed Cost
Variable Cost
+
+
= Unit variable cost +
Sales Volume
Target Profit
Fixed Cost
+

(4) implementation measures of the Target Profit
1. individual measures to achieve the target profit (that is, assume that a certain factor
Other factors remain unchanged)
The main factors that affect profit include product production and sales quantity and product sales.
Unit price, unit change cost, total fixed cost, product production and sales
Structure. Any change to these factors will lead to profit
Change accordingly. Therefore, in order to realize profit for a certain period of time in the future
The above factors need to be analyzed to determine their changes.
Movement direction (increase or decrease) and change degree.

(Example 3-2) An enterprise operates product A and produces and sells the product this year.
35,000 pieces, achieving a profit of 250,000 yuan, the product is sold
Unit Price: 25 RMB, unit change cost: 15 RMB, fixed cost
100,000 yuan. Considering changes in production and business environments and Enterprises
For future development
The total profit must increase by 20% this year.
Determine the enterprise's target to achieve product A in the next year through computing
Profit-related sub-item measures.

(1) Increase product sales. Other factors that affect profit changes remain unchanged.
In this case, increasing or decreasing the production and sales of a product will inevitably make its profit.
Corresponding changes occur. In general, it is
An important measure to achieve the target profit.
In this example, calculate:
Total sales to achieve the next year's target profit =
Organization contribution Mao Yi
Target Profit
Total fixed costs
+
=
1525
%) 20
1 × (000,250
000,100
−
+
+
= 40,000 pieces

Re-calculation:
The additional sales volume required to achieve the next year's target profit =
Organization contribution Mao Yi
Current profits
Target Profit
−
=
1525
000250,
%) 20
1 (
000250,
−
−
+
×
= 5,000 pieces
The calculation result shows that the enterprise can achieve the profit of product A in the next year.
The sales volume of such products should reach 40,000 pieces, that is, during the current year
And then add 5,000 pieces.

(2) increase the sales unit price. Changes in sales volume and Unit
Cost, fixed cost, and other factors remain unchanged
The increase or decrease of the sales price will inevitably increase or decrease the profit.
Reduce.
According to the requirements of this example, the unit price for the next year of the product shall be increased
To P yuan, then:
250,000 × (1 + 20%) = 35,000 × (p-15)-100,000
Bytes
P = 26.43 RMB/piece

(3) reduce the unit change cost. If other factors remain unchanged
Under such conditions, the increase or decrease of unit change costs will inevitably lead
Reduce or increase profits.
According to the requirements of this example, set the unit change cost of product A for the next year
Should be reduced to B yuan, there are
250,000 × (1 + 20%) = 35,000 × (25-b)-100,000
Bytes
B = 13.57 RMB/piece

(4) reduce the total fixed cost. If other factors remain unchanged
When the fixed cost increases or decreases, it will inevitably lead to profits.
And the reverse lifting values are equal.
.
According to the requirements of this example, set the total fixed cost of product A for the next year
The amount should be reduced to RMB A, then:
250,000 × (1 + 20%) = 35,000 (25-15)-
Bytes
A = 50,000 yuan

(5) Adjust the product production and sales structure. When enterprises produce and operate at the same time
For more than two products
Bidding profit. The unit price and unit price of the products are changed
If the cost and the total fixed cost remain unchanged
Adjust the production/sales ratio between products. Adjust production
Product production and sales structure actually refers to appropriately expanding contribution to Mao Yi
The proportion of production and sales of one or more products with a high rate
Production and sales of one or more products with a low contribution margin
Volume Ratio. Through this adjustment, the overall profitability of enterprises
It will certainly improve.

(Example 3-3) An enterprise operates products A, B, and C, among which the C Product Market
It is saturated. Total sales revenue for this year is 120,000 RMB, fixed cost
The total amount is 28,800 yuan. After calculation, it is confirmed that the company's sales revenue for the next year is still maintained
At the current level, the target profit is 21,600 yuan. Other related information is as follows:
Summary
Jia
B
C
Sales proportion
50%
20%
30%
Contribution margin
35%
50%
40%
Currently, it is required to adjust,
The production and sales structure of product B is used to achieve the target profit for the next year.

Solution: ① calculate the overall contribution of all products under current conditions.
Overall contribution gross profit rate = 50% x 35% + 20% x 50% + 30% x 40%
= 39.5%
② Calculate the sum of all products that are expected to achieve the target profit in the next year
Contribution ratio.
Overall contribution gross profit rate = (28,800 + 21,600)/120,000 = 42%
③ Determine the object and direction of product structure adjustment. Data in the previous table
It is known that in order to increase profitability and ultimately achieve the target profit for the next year
Start to adjust the production and sales structure of products A and B. Specific adjustments
Direction: appropriately expand the sales ratio of product B with a higher contribution margin
At the same time, reduce the sales proportion of a products with a low contribution margin.

④ Calculate and determine the production/sales adjustment (increase/decrease) of products A and B
Degree. According to the requirements in this example, the sales proportion of product A is reduced by X and product B.
The sales proportion has increased by X. Because the adjusted sales proportion must reach the overall tribute
The gross profit rate is 42%.
(50%-x) x 35% + (20% + x) x 50% + 30% x
40% =
42%
Bytes
X ≈ 16.67%
That is, the proportion of production and sales of products A and B should be adjusted to 33.33% and
36.67%, while C products remain at the level of 30%. In this case
In order to achieve the target profit of 21,600 yuan.

2. Comprehensive Measures to achieve the target profit
The preceding individual measures to achieve the target profit can only be applied to specific situations.
It takes effect for profit planning. Because the various factors that affect profits are
Interconnected, mutually constrained, and the impact of different factors on profits
The nature and degree are also different. Therefore, in the research to achieve the target profit individual
On the basis of the measures, we should also analyze the impact of various factors on profit changes.
Develop comprehensive measures to achieve the target profit.
(Example 3-4) An enterprise's industry-class a product has the ability to produce normally
10,000 pieces/year. The current annual production and sales volume reaches 7,000 pieces, and the sales unit price is
RMB 180, the original price of the single-digit change is RMB 100, and the total amount of the fixed price is
RMB 350,000, and the target profit for the next year is RMB 250,000. To realize the future
Annual profit target. The company plans to take more than two measures at the same time.
Carry out the production and operation activities of products.

(1) Increase the sales volume and reduce the sales price. If the price is reduced by 8%
The current target profit is about 9146 pieces of sales. If the price is reduced by 10%
The sales volume of the marked profit is about 9678 pieces.
(2) increase production and sales scale and save production costs. Set product A in this example
The sales price cannot be reduced due to market conditions.
Save 3% ~ 5% of productive expenses and appropriately expanding the production and sales volume
To achieve the profit target for the next year. In this case
If raw materials and direct labor costs are reduced by 3%, the unit of the product changes.
Cost = 100 ×/u65288X1-3 %) = 97 RMB, at this time, achieve the target profit
The sales volume is about 7299 pieces.

(3) to improve product quality, an additional 2% unit variable cost investment should be added,
If the price can be increased by 3%, the sales volume to achieve the target profit is about
7195 pieces.
(4) assume that the price of the product is elastic and the price is reduced.
10% enable market capacity
Volume Growth
40%. As long as the enterprise's existing production capacity is met
The target profit can also be achieved if you sell 9678 products.
(5) If the market capacity remains unchanged, an additional 5000 Yuan Constraint
Fixed cost investment can improve automation and labor efficiency,
Reduce material consumption, as long as the unit change cost drops to 93.57 yuan, Enterprises
It can also achieve the target profit.

Iv. Change of factors to preserve the cost, protect the security
Marginal influence
(1) Impact of relevant factors on the conservation point and the poly point
1. The impact of price changes on the retention point and the poly point.
If other factors remain unchanged, the guaranteed-cost point and poly point are subject to the same price.
There is a reverse relationship between changes.
Note:
When planning and making decisions, we must adhere to the dialectical viewpoint, that is, the price
Increasing (or decreasing) will increase (or decrease) the Unit's product profitability.
To reduce (or increase) The retention point, the poly point, and
The sales volume of the product is reduced (or expanded ). Only from these two aspects
In order to make a choice that is conducive to the business operation.

(Example 3-5) assume that an enterprise produces and sells a product at a unit price of 8
RMB/piece, unit change cost: 4 RMB/piece, fixed cost: 60,000 RMB, target profit
If it is 48,000 yuan, then:
Guaranteed sales volume = 60,000/(8-4) = 15,000 pieces
Achieve target profit sales = (60,000 + 48,000)/(8-4)
= 27,000 pieces
It is assumed that the price of each product is increased by 1 yuan, and other conditions remain unchanged, after the price increase:
Guaranteed-cost sales volume = 60,000/(9-4) = 12,000 pieces
Achieve target profit sales = (60,000 + 48,000)/(9-4)
= 21,600 pieces
It can be seen that after the product prices are increased, the company's retention points and poly points are all under
But in real life, increasing the product price often leads to the original sales of enterprises.
The amount is reduced. Therefore, when analyzing the impact of price changes on the retention point and the poly point,
It must be based on changes in the market sales volume.

2. Impact of unit change costs on retention and poly points.
3. Impact of fixed cost changes on the retention point and the poly point.
If other factors remain unchanged
Changes in fixed costs are in the same direction.
If other factors remain unchanged
Changes are in the same direction as changes in unit change costs.

4. Impact of changes in the variety structure on conservation points and poly points.
The price of each product and the unit variable cost remain unchanged
(That is, the contribution rate of each product remains unchanged), and the contribution rate is increased.
The proportion of products in all product sales can improve the overall
Contributes to the gross profit rate, so that the overall guaranteed-cost sales and comprehensive poly sales
Decrease; otherwise, if the proportion of products with a higher contribution rate is reduced
The sales proportion of the product will lead to a decrease in the overall contribution ratio.
In addition, the overall sales volume and overall sales volume increase.

Example
3-6 A company produces products A and B and sells products.
Unit Price
50 RMB, unit change cost:
20 yuan, sales proportion is
40%;
The sales unit price of product B is
60 RMB, unit change cost:
42 RMB, sales
Proportion:
60%. Assume that the company's fixed cost is
21,000 RMB, Target
The profit is
12,600 yuan, then:
Overall contribution gross profit rate =
% 60
60
42
60
% 40
50
20
50
×
−
+
×
−
Overall guaranteed-sum Sales = 21,000/42% = 50,000 RMB
Overall poly sales = (21,000 + 12,600)/42%
= 80,000 yuan
= 42%

If the sales proportion of products A and B is exchanged
The sales proportion of product B is reduced to 60%,
If other conditions remain unchanged:
Overall contribution gross profit rate =
% 40
60
42
60
% 60
50
20
50
×
−
+
×
−
= 48%
Overall guaranteed-sum Sales = 21,000/48% = 43,750 RMB
Overall poly sales = (21,000 + 12,600)/48%
= 70,000 yuan
In this example, the contribution of product A is 60%.
The gross profit contribution rate is 30%, which increases the sales proportion of product.
The gross profit rate of contribution increases, reducing the overall cost-saving and poly points.

(2) Impact of changes in relevant factors on the margin of safety
1. The impact of unit price changes on the margin of safety.
If other factors remain unchanged
Changes in the unit price will lead to changes in the retention point in the opposite direction, because
However, given the established sales volume, the margin of safety
The change is in the same direction as the unit price.

2. Impact of unit change costs on the margin of safety.
If other factors remain unchanged
Changes in costs will lead to changes in the same direction, from
Under the conditions that the sales volume is set, the margin of security and the ticket
The changes in BIT change costs are in inverse relationship.
3. Impact of fixed cost changes on the margin of safety.
Fixed Cost changes without changing other factors
Impact on margin of security and impact of unit change cost on margin of security
The results are the same.

(3) determination of critical values of Relevant Factors
Sales volume, unit price, unit change cost and
Changes in the total fixed cost will affect the profit.
. Analyze the extent to which these factors change
Convert an enterprise from profit to loss or from loss to profit
Benefits, that is, analysis of the business results of enterprises to change
The critical value of the factor to control the fan range of the factor change.
Prevention of losses is undoubtedly very important.

1. Sales limit (minimum)
Set the minimum sales volume to X
0, x
0 =
B
P
A
−
That is, the sales volume of the guaranteed-cost point.
2. Critical Value of unit price (minimum)
By X =
Bytes
P0 =
B
P
A
−
B
X
A +
3. Critical Value of unit variable cost (maximum value)
B0 =
P-
X
A
4. Critical Value of fixed costs (maximum)
A0 = (
P-B) · x

Section 3
Expansion of cost-benefit analysis
1. For the actual cost-benefit analysis of incomplete linear relationships, see
P109
Ii. Cost-Benefit Analysis for non-linear relationships
P114
III. For more information about the actual cost-benefit analysis under uncertainty, see
P121
Iv. Cost-Benefit Analysis Based on cash flow
Enterprise cash contribution Mao Yi
Fixed cost after deduction of depreciation
Current volume
Deposit Based on cash flow
=

[Example] production and sales of an enterprise
Product A's sales unit price is
RMB 200, unit change cost:
RMB 100, total fixed costs
Amount is
RMB 100,000 (including
Depreciation
50,000 RMB), assuming that all except depreciation is
Cash items:
Guaranteed amount =
100,000/(200-100) = 1,000 (pieces)
Guaranteed amount based on cash flow
= (
100,000-50,000)/(200-100) =
500 pieces)
The calculation indicates that if the company maintains (
500
The monthly net cash flow should be
50,000 yuan.