攀峰之高险，岂有崖颠；搏海之明辉，何来彼岸？前进不止，奋斗不息。2024年acca考试时间已经公布，请报名成功同学提前制定备考计划，巩固基础知识点，认真备考。今天为大家整理了PM科目Introduction of cost volume profit （本量利）相关知识点，详见正文。

【内容导航】

Introduction of cost volume profit-本量利

【知识点】

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

不要害怕失败，失败是成功的垫脚石。从失败中吸取经验，不断努力，你一定能够获得成功。以上就是为大家整理的PM科目考试知识点了，2024年acca考试时间公布，同学们要抓紧时间报名。

注：以上内容来自Jenny Liu老师23年基础精讲班第11讲

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