ACCA F5公式 CVP

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总公式：

1. Sales – variable expenses – fixed expenses = net income 2. Gross profit = sales price – cost of goods sold

3. Contribution margin = sales price – all variable expenses





Contribution：

1. Variable-cost percentage = total variable costs total sales （multiple，single） = variable cost per unit sales price per unit（single）

2. C/S ratio = total contribution margin total sales（multiple，single） = contribution margin per unit sales price per unit （single）

Ps：multiple下 total因为所有品类商品的加总



Breakeven：

1. Break-even volume in units=





=





（single）



2. Break-even volume in units= =







（multiple）




3. Break-even volume in dollars=

=











（single）



3. Break-even volume in dollars=

=









（multiple）





target：(contribution在single和multiple的 算法同上)

1.Target sales – variable expenses – fixed expenses= target net income



2.Target sales volume in units=









3.Target sales volume in dollars=







Safety:

1.Margin of safety in units = planned unit sales – break-even unit sales 2.Margin of safety in dollars = planned dollar sales – break-even dollar sales

3.After-tax net income = income before income taxes (1- tax rate) Or

Income before income taxes=

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