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# 会计代写|决策会计代考Decision Accounting代写|ACCT6201 Cost–Volume–Profit Analysis

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## 会计代写|决策会计代考Decision Accounting代写|Cost–Volume–Profit Analysis

Once costs are classified into fixed/variable categories, managers can perform cost-volume-profit analysis. The following example illustrates the essential features of this analysis. Suppose Xerox Corp. has a walk-up copy division that places coin-operated color photocopying machines in public areas such as libraries, bookshops, and supermarkets. Customers pay $25 \phi$ per copy and the store providing the space receives $5 \phi$ per copy. Xerox provides the machine, paper, toner, and service. Machines are serviced every 20,000 copies at an average cost of $\$ 200$per service call. Paper and toner cost$4 \ell$per copy. Xerox’s walkup copy division is charged$\$150$ per month per machine placed (the opportunity cost of the machine). The variable costs per copy are

Paper and toner
$\$ 0.04$Store owner Service$(\$200 \div 20,000)$
Variable costs
$\begin{array}{r}0.01 \ \hline 0.10 \ \hline\end{array}$

The contribution margin is the difference between the price and the variable cost per copy. The contribution margin is the net receipts per copy that are contributed toward

Exercise 2-2:
Total cost in the painting department of a toy factory varies not only with the number of toys painted but also with the sizes of the toys, the types of surfaces painted, the kinds of paint applied, and so on.

Paint costs $\$ 15$per gallon. To set up the painting machines to paint a part costs$\$500$, which includes cleaning out the old color. Using the paint machine for one hour costs $\$ 70$, which also includes the labor to operate it. A particular part with 4,200 pieces in the batch requires 10 gallons of paint and eight hours of paint machine time. Required: Calculate the total cost to paint this batch. Solution: Using multiple activity bases, the cost of painting this part is calculated as \begin{tabular}{lr} \hline Setup cost &$\$500$ \
Paint & 150 \
Machine time & 560 \
\cline { 2 – 2 } Total painting cost & $\$ 1,210$\ \hline \end{tabular} Notice that the cost of painting the parts includes a fixed setup cost of$\$500$, which does not vary with the number of parts painted.

## 会计代写|决策会计代考Decision Accounting代写|Calculating Break-Even and Target Profits

Let us study the cost-volume-profit analysis further. For simplicity, assume that production equals sales (to avoid inventory valuation issues such as the LIFO/FIFO choice). Also assume that the firm produces a single product. Figure 2-5 displays the total cost and revenue of producing various levels of output. The total revenue curve shows revenue when higher unit sales can be achieved only at lower prices. At high prices, volumes are low. As prices fall, volume increases and the slope of the total revenue curve becomes less steep. The total cost curve, also nonlinear, is the same cost curve depicted in Figure 2-1. Break-even occurs when total revenues equal costs. In Figure 2-5, two break-even volumes exist, labeled “Break-even point 1 ” and “Break-even point 2. .” The profit-maximizing point of output occurs when marginal revenue equals marginal cost $(M C=M R)$. Marginal revenue refers to the receipts from the last unit sold. At any point, marginal revenue, like marginal cost, is the slope of the line just tangent to the total revenue curve.

As described in section $B$, it is difficult to estimate nonlinear functions. Linear approximations are often used. Figure 2-6 substitutes linear cost and linear revenue approximations for nonlinear curves. Instead of allowing price to vary with quantity, assume a constant price, $P$. The total revenue function, $T R$, is then
$$T R=P \times Q$$

where $Q$ is output. If the firm can sell as much as it wants without affecting price, then assuming a linear revenue function, $T R$, does not distort the analysis. Likewise, total cost is assumed to follow a linear function of the form
$$T C=F C+V C \times Q$$
where $F C$ is the fixed cost and $V C$ is the variable cost per unit. For the moment, ignore income taxes.

## 会计代写|决策会计代考Decision Accounting代写|CostVolume-Profit Analysis

$\$ 0.04$店主 服务$(\$200 \div 20,000)$

## 会计代写|决策会计代考Decision Accounting代写|Calculating Break-Even and Target Profits

$$T R=P \times Q$$

$$T C=F C+V C \times Q$$

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