利益變動原因分析의 모델 = Analysis of Variation Factors in Normal Profit

다국어 초록 (Multilingual Abstract)

This paper provides some tools to analyze variation factors is a firm's normal profit.
For the purpose of developing these, this abstract begins with the analysis of variation causes in sales, cost of goods sold, operating expenses and the other revenues. and expenses, and finally concentrates on the correlation analysis of cost-volume-profit.
1. Analysis of variation in sales
Increase of market price & decrease of quantity:
ΔS_a=(P'-P)Q'+P(Q'-Q)={P(1+r₁)-P}Q'+P{Q(1-r₂)-Q}
Decrease of market price & increase of quantity:
ΔS_b=(P'-P)Q+P'(Q'-Q)={P(1-r₁)-P}Q+P'{Q(1+r₂)-Q}
Increase (or Decrease) of market price & quantity:
ΔS_c={(P'-P)Q+½(P'-P)(Q'-Q)}+{P(Q'-Q)+½(P'-P)(Q'-Q)}={[P(l±r₂)-P)Q+½P(1±r₁)-P)][Q(l±r₂)-Q]}+{P[Q(1±r₂)-Q)+½P(1±r₁)-P][Q(l±r₂)-Q]}
(S:sales, P:previous market price, P':current market price Q:previous. quantity, Q':current quantity, r₁:rate of variation in price, r₂:rate of variation in quantity)
2. Analysis of variation in CGS.
Increase in CGS per unit & decrease in quantity:
ΔC_(pa)=(p'-p)Q'+p(Q'-Q)
Decrease in CGS per unit & increase in quantity:
ΔC_(pb)= (p'-p)Q+p'(Q'-Q)
Increase (or Decrease) in CGS per unit & quantity:
ΔC_(pa)={(p'-p)Q+½(p'-p)(Q'-Q)}+{p(Q'-Q)+½(p'-p)(Q'-Q)}
(p : previous CGS per unit, p' : current CGS per unit)
3. Analysis of variation in operating expenses
Increase in the rate of operating variable expenses per unit &decrease in quantity: ΔC_(o₁)=(f_0'-f_0)+(p'·r₄'-p·r₄)Q'+p·r₄(Q'-Q)
Decrease in the rate of operating variable expenses per unit & increase in quantity: ΔC_(o₂)=(f_0'-f_0)+(p'·r₄'-p·r₄)Q+p'·r₄'(Q'-Q)
Increase (or Decrease) ,in the .rate of operating variable expenses per unit & quantity:
ΔC_(o₃)=(f_0'-f_0)+{(p'·r₄'-p·r₄)Q+½p'·r₄'-p·r₄)(Q'-Q)}+{p·r₄(Q'-Q)+½p'·r₄-p·r₄)(Q'-Q)}
(f_0 : previous operating fixed expenses, f_0' : current operating fixed expenses, r₄ : previous rate of operating variable expenses, r₄' : current rate of operating variable expenses)
4. Analysis of variation in the other revenues & expenses.
Other revenues:
ΔN₁=(I₁'-I₁)+(A₁'-A₁)+(M₁'-M₁)
Other expenses:
ΔN₂=(I₂'-I₂)+(D'-D)+(A₂-A₂)+(M₂'-M₂)
(I₁ : receivable interest, I₂ : payable interest, A₁ : valuation income, A₂ : valuation expense, D : depreciation, M₁ : miscellaneous income, M₂ : miscellaneous expenses) :5. Analysis of the correlation of cost-volume-profit.
Gross Margin (G₁) :
ΔG₁=ΔS-ΔC
Operation Margin (G₂) :
ΔG₂=ΔS-(ΔC+ΔC_0)
Normal profit (Earning before special gains or losses & income taxes)(G₃) : ΔG₃=(ΔS+ΔN₁)-(ΔC+ΔC_0+ΔN₂) (N₁ : non-operating income, N₂:non-operating expenses)
'Since the ultimate purpose of analysis of variation in profit is to provide some informations for management, the further analysis for each product, region & customer in sales has to be included in the study on the variation in margin.
Therefore, I think,. a more careful and sufficient study on this field should be forthcoming.

목차 (Table of Contents)

• Ⅰ. 利益管理와 利益變動原因分析
• Ⅱ. 賣出額變動
• Ⅲ. 賣出原價變動
• Ⅳ. 營業費變動
• Ⅴ. 營業外損益變動
• Ⅵ. 賣出總利益·營業利益·經常利益의 變動
• Ⅶ. 販賣價格·販賣量·原價의 各指數에 의한 變動分析
• Ⅷ. 結言