ACCA PM CVP Analysis本量利分析，此知識(shí)點(diǎn)考試2題4分，可能出現(xiàn)案例選擇題和主觀題。

核心考點(diǎn)重要星級(jí)考試題型

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

敲重點(diǎn)：

本量利分析也叫盈虧平衡點(diǎn)分析，主要考察圖表、計(jì)算及分析。圖表會(huì)看就行，不需要畫圖，計(jì)算公式要靈活掌握，并且要看清楚題目問(wèn)的是金額還是數(shù)量，公式是有區(qū)別的。

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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