| 摘要 |
An accounting system under standard costing as absorption costing which identifies a break-even point, performs a process in which, in a break-even chart represented as a standard-costing marginal profit chart for a company or business line departments, a "net carryover manufacturing overhead allocation cost" eta of an inventory and a managed gross profit QM (=Sales Amount X-Sales Absorption Cost) are defined, a managed fixed cost F (=eta+Manufacturing Overhead C+General Administrative Cost G) is treated as a fixed cost, and the point of intersection between line segment OB' connecting the origin O (0, 0) and point B' (X, Vs) and horizontal line segment EN' taking the value of the managed fixed cost F is identified as a break-even point (point H2'). Here, Vs is the sum of the managed gross profit QM and a sales manufacturing overhead allocation cost ACX.
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