| 摘要 |
<p>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" · of an inventory and a managed gross profit Q M (= Sales Amount X - Sales Absorption Cost) are defined, a managed fixed cost F (= · + 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, V S ) and horizontal line segment EN' taking the value of the managed fixed cost F is identified as a break-even point (point H 2 '). Here, V S is the sum of the managed gross profit Q M and a sales manufacturing overhead allocation cost A CX .</p> |
