ACCA PM CVP Analysis本量利分析，此知识点考试2题4分，可能出现案例选择题和主观题。
核心考点重要星级考试题型
CVP analysis in single product situation★★★Section A&B&C
CVP analysis in multi-product situation★Section A
Advantages and disadvantages of CVP analysis★Section A
敲重点：
本量利分析也叫盈亏平衡点分析，主要考察图表、计算及分析。图表会看就行，不需要画图，计算公式要灵活掌握，并且要看清楚题目问的是金额还是数量，公式是有区别的。
常考公式：
Contribution =sales revenue -variable cost
Profit =contribution -fixed cost
Breakeven point in unit = FC/contribution per unit
Breakeven point in sales revenue = FC/C/S ratio
C/S ratio = contribution /sales revenue
Margin of safety in unit = budgeted sales units - breakeven sales units
Margin of safety in sales revenue = budgeted sales revenue - breakeven sales revenue
Margin of safety in % = (budgeted sales units - breakeven sales units)/budgeted sales units
Sale volume to achieve a target profit =target profit + FC/contribution per unit
