F5知識點：本量利分析（Cost-Volume-Profit Analysis）

本量利分析法主要關注的是不同程度的活動對于公司財務方面結果方面的影響，之所以把銷售量作為一個關鍵因素是因為在短期，銷售價格，原材料以及人工成本常常是可以確定的，然而銷售數(shù)量通常是不太好預測的。我們常常會問這個問題：“公司將會在這年中盈利嗎？”回答是“我們不知道”。我們不知道是因為我們不知道這一年的銷售數(shù)量，然而，我們能夠計算出為了讓公司盈利，需要銷售多少，因此，本量利分析法就此產(chǎn)生了。

以餐廳為例，如果老板能夠精確地知道每天晚上會有過少顧客光顧，顧客所點餐的數(shù)量以及種類，他們就能夠確定雇傭員工的數(shù)量以及確保后廚不會有太多的浪費。在現(xiàn)實生活中，例如員工數(shù)以及采購量不得不在估計的基礎上，這種估計又需要基于以往的經(jīng)驗。在公司開展業(yè)務之前至為重要的決策就是需要知道為了達到保本，銷售的數(shù)量應該是多少？這里的保本意味著沒有利潤，也沒有虧損。這就是我們所知的本量利分析法。

Cost–volume–profit (CVP), in managerial economics, is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short-run decisions.

LIMITATIONS OF COST-VOLUME?PROFIT ANALYSIS

·Cost-volume-profit analysis is invaluable in demonstrating the effect on an organisation that changes in volume (in particular), costs and selling prices, have on profit. However, its use is limited because it is based on the following assumptions: Either a single product is being sold or, if there are multiple products, these are sold in a constant mix. We have considered this above in Figure 3 and seen that if the constance mix assumption changes, so does the break-even point.

·All other variables, apart from volume, remain constant, ie volume is the only factor that causes revenues and costs to change. In reality, this assumption may not hold true as, for example, economies of scale may be achieved as volumes increase. Similarly, if there is a change in sales mix, revenues will change. Furthermore, it is often found that if sales volumes are to increase, sales price must fall. These are only a few reasons why the assumption may not hold true; there are many others.

·The total cost and total revenue functions are linear. This is only likely to hold a short-run, restricted level of activity.

·Costs can be divided into a component that is fixed and a component that is variable. In reality, some costs may be semi-fixed, such as telephone charges, whereby there may be a fixed monthly rental charge and a variable charge for calls made.

·Fixed costs remain constant over the 'relevant range' - levels in activity in which the business has experience and can therefore perform a degree of accurate analysis. It will either have operated at those activity levels before or studied them carefully so that it can, for example, make accurate predictions of fixed costs in that range.

·Profits are calculated on a variable cost basis or, if absorption costing is used, it is assumed that production volumes are equal to sales volumes.