7. 成本－數量－利潤的假設
Cost-Volume-Profit Assumptions
1. Changes in the level of revenues and
costs arise only because of changes
in the number of product (or service)
units produced and sold.
收入與成本只隨著生 和銷售的 品產 產
（或服務）數量之改變而改變。
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8. 2. Total costs can be separated into two
components ： a fixed component that
does not vary with output level and a
variable component that changes with
respect to output level.
總成本區分為不隨 出水準變動之固產
定成本及會隨 出水準變動之變動成產
本兩部分。
成本－數量－利潤的假設
Cost-Volume-Profit Assumptions
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9. 3. When graphed, the behavior of total
revenues and total costs are linear
(straight-line) in relation to output
level within a relevant range(and time
period).
當以圖形表達時，在攸關範圍 （及內
在一定期間 ），總收入及總成本與內
出單位之關係呈線性。產
成本－數量－利潤的假設
Cost-Volume-Profit Assumptions
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10. 4. The unit selling price, unit variable
costs, and fixed costs are known and
constant.
單位售價、單位變動成本及固定成本
（在攸關範圍與期間 ）為已知且保內
持不變。
成本－數量－利潤的假設
Cost-Volume-Profit Assumptions
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11. 5. The analysis either covers a single
product or assumes that the proportion
of different products when multiple
products are sold will remain constant
as the level of total units sold changes.
此分析適用於單一 品，或假設當銷售產
不同 品比例之多種 品時，總銷售數產 產
量改變，而既定的銷售組合維持不變。
成本－數量－利潤的假設
Cost-Volume-Profit Assumptions
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12. 6. All revenues and costs can be added
， subtracted and compared without
taking into account the time value of
money.
所有收入與成本可以被加總及比較，
毋須考慮貨幣時間價 。值
成本－數量－利潤的假設
Cost-Volume-Profit Assumptions
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