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1 CHAPTER 4 Cost-Volume-Profit Analysis Cost Behavior Patterns 1. Variable Costs 2. Fixed Costs 3. Semi-Variable (1) Mixed Costs (2) Step Costs

2 Variable Costs Costs that change in proportion to changes in volume or activity At restaurants, food costs vary with the number of customers served For airlines, fuel costs vary with the number of miles flown Example Activity increases by 10% Cost increases by 10%

3 Variable Costs

4 Fixed Costs Do not change in response to changes in activity level Typical fixed costs are depreciation, supervisory salaries, and building maintenance Example Activity increases by 10% Costs remain unchanged

5 Fixed Costs

6 Fixed Costs Discretionary Fixed Costs Management can easily change Advertising, Research and Development Committed Fixed Costs Cannot be easily changed Depreciation, Rent, Insurance

7 Cost Behavior Patterns (J ) 固定成本 (Fixed Cost) 在攸關範圍內, 不管作業量多少, 其成本總數仍維持固定 (1) 既定成本 /Committed (Capacity) Cost 無法因未來決策改變其成本總額之固定成本 (2) 任意成本 /Discretionary (Program) Cost 性質為固定成本, 但可因未來管理政策而改變其總成本

8 Mixed Costs Contain variable and fixed cost elements Example Salesperson with base salary (fixed) Receives commission on sales (variable)

9 Step Costs Fixed cost for a specific range Increases to higher level when upper bound of range is exceeded Example Company adds third production shift Costs increase to include supervisory costs

10 Step Costs

11 Cost Estimation Methods Account Analysis 帳戶分析法 Scatter graphs 散佈圖法 High-Low Method 高低點法 Regression Analysis 迴歸分析法

12 Account Analysis Most common approach Requires professional judgment of management Management classifies costs as fixed and variable

13 Cost Estimation Method (J ) 高低點法 (High-Low Method) 根據直線公式之原理, 取其最高及最低作業量之成本觀察值, 以此兩點連成之直線估算變動成本及固定成本最高作業量之成本 - 最低作業量之成本最高作業量 - 最低作業量 = 單位變動成本固定成本 = 總成本 - 數量單位變動成本

14 Account Analysis Costs are then estimated Variable cost per unit Total fixed costs

15 Direct Labor

16 High-Low Method

17 Regression Analysis

18 Cost Estimation Method (J ) 迴歸分析法 (Regression Analysis) 係用統計方法分析所使用之樣子資料, 以導出最能代表該樣子資料的一條迴歸線, 使得位於此線上下之各觀察值與此線之垂直距離的平方和為最小, 故又稱最小平方法 (J )

19 The Relevant Range

20 Link to Practice (J.128) Because of fixed costs, wants rate increase of compensate for a warmer than average winter The problem is that the company has the same fixed cost (related to storage capacity, trucks, and work crews) in a warm winter as in a cold winter.

21 Link to Practice (J.139) Lion Bioscience 如何達到損益兩平? 1. Reducing research and development activities to one site. 2. Reducing full-time employees from 271 to Other restructuring reduced expenditure from 40.1m to 20.1m.

22 Link to Practice(J.146) 美國那些公司的邊際貢獻率較高呢? 1. McDonald s vs. UAL (United Airlines) 2. Ford Motor Company vs. Kroger 3. Oracle vs. Sears 4. Nordstrom vs. E*Trade 5. Coca-Cola vs. Wal-Mart Stores

23 Cost-Volume-Profit analysis (J ) 損益兩平點 (Break-Even Point) 係總收入等於總成本之銷貨水準, 亦即利潤為零的銷貨水準安全邊際 (Margin Safety) 又稱安全餘額, 係指一企業實際 ( 或預計 ) 銷售額超過損益二平銷售額之部分邊際貢獻 (Contribution Margin) 代表每一元銷貨收入所創造之邊際貢獻, 亦稱為利量率

24 Break-Even Point

25 Cost-Volume-Profit Analysis What If Analysis 1.Change in Selling Price. 2.Change in Sales Volume 3.Change in Sales Mix 4.Change in Variable Cost 5.Change in Fixed Cost

26 Assumptions in CVP Analysis (1) (J ) 1. 所有成本都可以劃分成固定成本變動成本 2. 固定成本在攸關範圍內不會改變 3. 在攸關範圍內, 總變動成本與數量成正比之線性關係 4. 生產因素價格不變 5. 數量是唯一影響成本之攸關因素

Assumptions In CVP Analysis (2) (J.146-147) 6.

27 Assumptions In CVP Analysis (2) (J ) 6. 在攸關範圍內, 售價不變, 銷貨收入與數量成正比之線性關係 7. 員工作業效率生產力不變 8. 銷貨組合不變 9. 產量銷量相同, 存貨水準不變 10. 物價水準不變

28 Operating Leverage (J ) 營運桿槓 (Operating Leverage) 可以衡量一企業使用固定資產之程度, 有些企業成本結構具有高固定成本低變動成本之特性

29 Link to Practice (J.149) 美國政府機構是如何降底成本? 理由 : One reason they pursue outsourcing is that it turns fixed costs into variable Costs. 作法 : outsourcing human resource administration functions.

30 Outsourcing

31 結論 1. 企業的管理者可藉由 CVP 分析來規劃控制及做決策 2. 有助於邊際貢獻分析 BEP 分析等, 不僅可有效減少一些不必要的支出成本 ( 例如 : 固定變動 ) 而達到成本的控制, 也可使企業賺取最大的利潤即是本章的主軸

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