CMA考试新考纲(官方)-part one 2 (2)

1第三章：决策分析和风险管理SectionC:DecisionAnalysisandRiskManagement2第一节：本量利分析Topic1:Cost/Volume/ProfitAnalysis3CVP术语和假设CVPTerminologyandAssumption成本–实现特定目标而花费的资源成本动因–影响成本的任何因素，在CVP分析中，成本动因是生产和销售的数量成本对象–归集成本数据的对象固定成本–在相关范围内总量保持不变Cost–resourcetoachieveaspecificobjectiveCostdriver–anyfactorthataffectcost,inCVPanalysis,costdriverisunitsproducedandsoldCostobject–anythingforwhichcostdataisaccumulatedFixedcost–remainconstantintotalwithinarelevantrange4CVP术语和假设CVPTerminologyandAssumption变动成本–在相关范围内随作业水平的变化而正比例变化相关范围–变动和固定成本函数保持成立的作业范围收入–产品的价格乘以该产品的数量收入动因–影响收入的因素Variablecost–variesindirectproportiontochangesinthelevelofactivitywithinarelevantrangeRelevantrange–rangeofactivitywithinwhichthevariableandfixedcostfunctionremainvalidRevenues–sumofthepricemultipliedbythenumberofunitsoldRevenuedriver–factorthataffectrevenue5总成本–总变动成本和总固定成本，806页营业收益–总收入减去经营的总成本，806页净营业收益–税后的净收益，806页Totalcost–totalvariablecostsandtotalfixedcost,page281Operationincome–totalrevenuelesstotalcostsfromoperation,page281Netoperatingincome–after-taxoperatingincome,page281CVP术语和假设CVPTerminologyandAssumption6作业水平–某一期间生产或销售的数量CVP分析的四个假设–线性、确定性、单一产品或明确界定的产品组合、产量等于销量Activitylevel–numberofunitsproducedorsoldduringtheperiodFourassumptionunderlyingCVPanalysis–linearity,certainty,asingleproductoradefinedproductmix,productionisequaltosalesCVP术语和假设CVPTerminologyandAssumption7固定和变动成本习性成本习性–产出量变化时一个成本如何反应，图表2C-1，807页考虑时间纬度的固定成本和变动成本划分–原则，图表2C-2，807页FixedandVariableCostBehaviorCostbehavior–howacostwillreacttochangesinbusinessactivitylevel,figure2C-1,page282FixedandVariableClassificationOverTime–followingprinciples,figure2C-2,page283CVP术语和假设CVPTerminologyandAssumption8总收入与总成本总收入、总成本和产出水平的CVP图–2C-3，808页TotalRevenueandTotalCostCVPGraphofTotalRevenues,totalcosts,andOutputLevels–page2C-3,page283CVP术语和假设CVPTerminologyandAssumption9盈亏平衡分析Break-EvenAnalysis盈亏平衡点–总收入等于总成本的产出量水平公式法–809页边际贡献法–809页，图表2C-4，810页边际贡献率/边际贡献比率–810页图表法–图表2C-5，811页Break-evenpoint–outputlevelatwhichtotalrevenueandtotalcostsareequalEquationMethod–page284ContributionMarginMethod–page285,figure2C-4,page286ContributionMarginPercentage/ContributionMarginRatio–page286GraphMethod–figure2C-5,page28710盈亏平衡分析Break-EvenAnalysis安全边际当前的销售水平超过盈亏平衡点的程度MarginofSafetyHowfaranorganizationispastthebreak-evenpointatitscurrentsalesvolumelevel11盈亏平衡点分析Break-EvenAnalysis使用盈亏平衡来计算目标利润公式法–812页边际贡献法–812页，图表2C-6，812页图表法PV表–图表2C-7UsingBreak-evenAnalysistoCalculateTargetProfitEquationMethod–page288ContributionMarginMethod–page288,figure2C-6,page289GraphMethodPVGraph–figure2C-712多产品分析AnalysisofMultipleProducts销售组合–出售产品或服务的相对比例关系，图表2C-8，814页加权平均边际贡献–814页，图表2C-9，815页约束资源–制约或限制产品或服务的产量或销量的资源Salesmix–relativeproportionsofproductsorservicessold,figure2C-8,page290WeightAverageContributionMethod–page291,figure2C-9,page292Constrainingresource–restrictsorlimitstheproductionorsaleofproductsorservice13所得税和CVP分析IncomeTaxesandCVPAnalysis所得税和CVP分析–图表2C-10，816页，图表2C-11，817页IncometaxesandCVPanalysis–figure2C-10,page293,figure2C-11,Page29414敏感性分析和CVPSensitivityAnalysisandCVPCVP中的敏感性分析–针对数量变化和/或各个参数变化，提出“如果-怎样”的问题SensitivityanalysisinCVP–askingwhat-ifquestionregardingchangesinthevolumeandintheparameters,page29415第二节：边际分析Topic2:MarginalAnalysis16特殊订单及其定价SpecialOrdersandPricing特殊订单定价决策–一次性机会来决定接受还是拒绝特定数量产品或服务的特别订单特别订单成本分析过剩产能–案例，824页接近和达到满负荷–案例，824页Specialorderpricingdecision–one-timeopportunitytoacceptorrejectaspecialorderforaspecifiedquantityofitsproductsorservicesSpecialOrderCostAnalysisExcesscapacity–example,page302Atornearfullcapacity–page30217制造和购买MakeversusBuy制造和购买–短期外购制造vs.购买成本分析考虑可避免固定成本和其他机会成本考虑定性因素–826页Makeversusbuy–short-termoutsourcingMakeversusBuyCostAnalysisConsiderationofAvoidableFixedCostsandOtherOpportunityCost–figure2C-12,page304ConsiderationofQualitativeFactors–page30418销售还是再加工SellorProcessFurther销售还是再加工–在中间处理步骤之前将产品或服务出售出去或者进行再加工然后以更高的价格卖出产品或服务联产品或服务联成本Sellorprocessfurther–decisiontosellaproductorservicebeforeanintermediateprocessingsteportoaddfurtherprocessingandthenselltheproductorserviceforahigherpriceJointproductsorserviceJointcost19销售还是再加工SellorProcessFurther销售或者再加工决策的步骤–步骤2C-13，826页销售或再加工成本分析案例1–827页案例2–827页Sellorprocessfurtherdecision-makingsteps–figure2C-13,page305SellorProcessFurtherCostAnalysisExample1–page306Example2–page30620增加还是减少分部AddorDropaSegment保留还是淘汰一种产品或服务以及是否增加一种新品等的短期决策–828页增加还是减少分部成本分析案例1–图表2C-14，828页，图表2C-15，828页案例2–图表2C-16，829页Short-rundecisiontokeepordropanexistingproductoraserviceoraddanewone–page307AddorDropaSegmentCostAnalysisExample1–figure2C-14,page307,figure2C-15,308Example2–figure2C-16,page30821最大化限制因素的单位贡献MaximizeContributionperUnitoftheLimitingFactor满足顾客需求的能力收到某项因素的约制，最大化产能（限制性因素）的边际贡献Abilitytomeetcustomerdemandisconstrainedbyonefactor,maximizingcontributionmarginperunitofcapacity–forexample,page30922所得税与边际分析IncomeTaxesandMarginalAnalysis经济概念与会计概念EconomicConceptsVersusAccountingConcepts23第三节：定价Topic3:Pricing24定价SettingPrices当代成本要素的构成要素–836页供给和需求的考虑当竞争加剧并且供给大于需求时，通过成本加成法来获利和生存变得困难起来Contemporarysystemelements–page3