Introduction of cost volume profit （本量利）是什么_2024年ACCA考試PM知識點
攀峰之高險，豈有崖顛；搏海之明輝，何來彼岸？前進不止，奮斗不息。2024年acca考試時間已經公布，請報名成功同學提前制定備考計劃，鞏固基礎知識點，認真?zhèn)淇肌＝裉鞛榇蠹艺砹薖M科目Introduction of cost volume profit （本量利）相關知識點，詳見正文。
【內容導航】
Introduction of cost volume profit-本量利
【知識點】
Introduction of cost volume profit-本量利
Introduction of cost volume profit-本量利
Definition
① Cost-volume-profit analysis
Considers the effects of differing levels of activity on the financial results of a business by examining the relationship between sales volume and profit.
② Breakeven points
is the level of activity which gives rise to zero profit.
It is where the total contribution equals total fixed costs.
Assumptions
? Apply to one product only, or to more than one product only if they are sold in a pre-decided sales mix
? Fixed costs per period are same in total, and unit variable costs are a constant amount at all levels of output and sales
? Sales prices are constant at all levels of activity
? Production volume = sales volume
不要害怕失敗，失敗是成功的墊腳石。從失敗中吸取經驗，不斷努力，你一定能夠獲得成功。以上就是為大家整理的PM科目考試知識點了，2024年acca考試時間公布，同學們要抓緊時間報名。
注：以上內容來自Jenny Liu老師23年基礎精講班第11講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載）
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