边际成本和应用程序,Break Even Analysis Assignment Help

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As per C.I.M.A., London, marginal costs means the amount at any given volume of output by which aggregate costs gets changed when the volume of output in increased or decreased by one unit. Hence, we can say that the marginal cost is the amount by which the total cost changes when the output gets changed by one unit. The marginal cost which remains changed (per unit) irrespective of the level of output or activity is called variable cost. Marginal cost can also be determined as the sum total of direct material cost, the direct labor cost, all variable overheads and the variable direct expenses. easure the variations of cost with the volume and presents the effects of various changes in volumes on the profits. Another name given to break even analysis is CVP analysis.

突破分析的一些基本假设是: -

1.所有成本都分为固定成本和可变成本。

2. The sales mix always remains constant.

3.一般价格水平没有变化。

4. The sole influencing variable on costs and revenues is the volume,

5. The revenue and costs are linear.

6. Company’s stocks are valued at the marginal cost.

7. The units produced and the units sold are the same.

休息点甚至是组织的收入和支出相等的点,被称为中断点。例如,当组织以特定数量的销售量会产生任何损益时,通常会破裂。

边际成本的申请: -

组织成本核算方法被组织用于做出许多政策决策。某些应用边际成本概念的领域是:

1. Alternative methods of production- by the help of marginal costing techniques, the decisions can be taken regarding the alternative methods of production.

2. Buy or make decision- the blue print helps in taking the vital decision of whether to outsource the particular activities or to undertake them within their own preview.The decision is also based on the cost of manufacture and the purchase price.

3. Various levels of activity- the marginal costing methods give the management different levels for production and selling activities and the management can decide the optimum level of activity. Such activities, when undertaken periodically, help the organization to be on right tracks for achieving their goals.

4. Fixation of selling point- marginal costing methods is highly useful for fixing the price of product.

5. Selection of optimum sales mix-for profit maximization, a product mix plays a crucial role (when a firm produces more than one product).

6. New product introduction - marginal costing helps in fixing the time horizon for recovering the fixed costs and profits. This helps in taking decisions on introduction of new products.

7. Balancing of profits - marginal costing techniques help explore the facts with regards to policy and regulations, competition at domestic, national and global levels, and help the management maintain the desired profit levels.

8.最终平衡决策 - 当产品的销售不足以支付固定成本时,该公司会重新考虑其继续。边际成本核算有助于管理层谈论声音决策,以调整或完全关闭操作。

突破性分析的应用: -

The break even point is considered to be one of the simplest methods which are used for analytical tools in management. The break even analysis gives a dynamic view of the relationship between cost, profit and sales. By studying the beak even sales graph, the managers can know when to expect a break even. The use of break even point for target income sales is a very important tool in financial analysis.

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