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盈亏平衡分析Breakeven analysis
Breakeven point is the level of activity at which neither a profit nor a loss is made.
When Profit=0, Total contribution=Total fixed costs
Assumptions:
(1)Total costs behave as a strictly linear semi-variable cost;
(2)Fixed costs remain fixed;
(3)Total variable costs change proportionally with volume;
(4)Unit selling prices do not change with volume;
(5)Costs and income are matched (there is no significant change in inventory level);
(6)Levels of efficiency and productivity do not change (as this would affect cost behavior);
(7)There is only a single product or a constant sales mix of more than one product;
(8)Total costs and total revenue are linear functions of output.
At breakeven point, profit=0, Total contribution=Number of units* Unit contribution, therefore, Number of units to be sold to breakeven=Total fixed cost/ Unit contribution
Sales volume to achieve a target profit= (Fixed cost+ Targeted profit)/Unit contribution
C/S ratio
Contribution/ sales ratio
Selling price which contributes to fixed overheads and profits.
Breakeven revenue=Fixed cost/(C/S ratio)
Margin of safety
The amount by which anticipated or existing activity exceeds (or falls short of) breakeven.
In units or $
Margin of safety= Budgeted sales- Breakeven sales
As a percentage
(Budgeted sales-Breakeven sales)/Budgeted sales *100%
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