| 摘要 |
The invention is an accounting system under standard costing as absorption costing, and having a means for identifying a break-even point. In a break-even chart expressed as a standard costing limit profit chart (SC limit profit chart) per single company or per business unit: ? is defined as net carryover applied manufacturing overhead in inventory; QM (gross profit) is defined as X (volume) - sales total cost; F is treated as a fixed cost, equal to ? + C (manufacturing overhead) + G (general and administrative expenses); and the break-even point H2' is identified as the point of intersection between a diagonal line OB' that joins the origin O (0, 0) and a coordinate point B' (X, VS = QM + ACX (applied sales and manufacturing overhead)), and a horizontal line EN' having the value of F. |
