ACCA PM CVP Analysis本量利分析，此知識點考試2題4分，可能出現案例選擇題和主觀題。

核心考點重要星級考試題型

CVP analysis in single product situation★★★Section A&B&C

CVP analysis in multi-product situation★Section A

Advantages and disadvantages of CVP analysis★Section A

敲重點：

本量利分析也叫盈虧平衡點分析，主要考察圖表、計算及分析。圖表會看就行，不需要畫圖，計算公式要靈活掌握，并且要看清楚題目問的是金額還是數量，公式是有區別的。

常考公式：

Contribution =sales revenue -variable cost

Profit =contribution -fixed cost

Breakeven point in unit = FC/contribution per unit

Breakeven point in sales revenue = FC/C/S ratio

C/S ratio = contribution /sales revenue

Margin of safety in unit = budgeted sales units - breakeven sales units

Margin of safety in sales revenue = budgeted sales revenue - breakeven sales revenue

Margin of safety in % = (budgeted sales units - breakeven sales units)/budgeted sales units

Sale volume to achieve a target profit =target profit + FC/contribution per unit