CVP p.

207
pp.207-212

pp.212-214

pp.214-217
(P/V Chart ) pp.217-218
pp.223-225

 CVP pp.226-228

CVP pp.218-223
CVP pp.229
CVP
CVP (Jadeickes LP model)
CVP

CVP
CVP

( )

(cost-volume-profit analysis)

1.
2.
3.
4.
5.

(break-even volume) (breakeven point)

= + +
PxX =

VxX +

F
=
P : = P - V
X :
<pf> = 0 XBE = F
P-V

V :
F :

P - V :

<>

( $ 10 x 20,000)
$ 200,000
( $ 6 x 20,000)
120,000
( $ 4 x 20,000)

10%
60,000
XBE =
10 - 6

100 %
60%

$ 80,000
60,000
$ 20,000

= 15,000

40%
30%

P -V
P

1-

1-

VX

1-

PX

<pf>
= X
F
F
F
=
xP=
=
=
V
P -V
(P -V)/P

1-

1-

< > 15,000 x

60,000
10-6
10

$10
60,000

=
1-

120,000
200,000

VX
PX

20,000

X - XBE
PX
PX
BE

PX

<pf> PX-VX-F
PX
X-XBE
x
X
F
(P-V)X - F
P-V
X=
=
P-V
PX
P
X

P-V
P


< > $ 60,000
.. $32,000
-- ... 14,000
4,000
-- . 10,000
60,000
25

. $32,000
-- .. 14,000.

4,000

$ 50,000
x

$10,000 x 25%
2,500
$ 47,500
$47,500 40% ( ) = $118,750


PX VX+ F +

F
X=
P-V
< > P 20 V 12 F 60,000
60,000 + 20,000
$20,000
20 - 12

= 10,000
60,000
20 - 12

= 7,500

15 S
S 0.6S 60,000 0.15S
60,000
0.25S 60,000
S 0.25
$240,000

1-

1 -

F + 1- t
( P-V)/P

1 -

1- t

1 -

1 -

F + 1- t
P-V

< > P $ 20 V $12 F $60,000 25%

$ 12,000
$60,000
+ $12,000
(1-25%)

$12,000

$12

1-

$20

$76,000
40%

$190,000

$12,000
$60,000 + $12,000 (1-25%)

$20 - $12

$76,000
$8

9,500


P $20
V $12
F $60,000
XBE=$7,500


A,B,C CA,CB,CC

A
B
C

MA
MB
Mc
M

LA
LB
LC
L
XA,XB,XC,
Max Z = CAXA+CBXB+CCXC
s.t.
MAXA+MBXB+MCXC <= M
LAXA+LBXB+LCXC <= L
XA,XB,XC >= 0