ACCA考试F5业绩管理复习要点
F5 Performance management–业绩管理
F5 Performance management–业绩管理分享到：在系统学习F5的时候，学员们一定要注意Specialist cost and management techniques, Decision-making techniques, Budgeting, Standard costing and variance和Performance measurement and control这5个方面，因为网校的课程就是按照这五大大的模块进行教学的。
为了方便学员们的学习，网校也会针对这五大块进行总结，指导学员的学习和复习。
现在就让网校带领同学们一起来总结第一大块Specialist cost and management techniques中的知识。
在这一部分中，同学们已经接触到了有关Costing, Activity based costing (ABC), Target costing, Life cycle costing, Throughput costing和Environmental costing这6个小部分的内容，其中7中会计核算方法就奠定了以后学习和考试的基调，因为不管在做计算、预测或者是业绩评估的时候，都会用到其中的几种方法，所以，核心的一些计算步骤和方法就显得尤为重要。
一. Absorption costing1. Absorption costing is a traditional approach to dealing with overheads, involving three stages: allocation, apportionment and sorption.2. Absorption costing is a method of product costing which aims to include in the total cost of a product (unit, job and so on) an appropriate share of an organization’s total overhead, which is generally taken to mean an amount which reflects the amount of time and effort that has gone into producing the product.二. Marginal costing1. In marginal costing, inventories are valued at variable production cost whereas in absorption costing they are valued at their full production cost.2. Marginal costing is an alternative to absorption costing. Only variable costs (marginal costs) are charged as a cost of sales. Fixed costs are treated as period costs and are charged in full against the profit of the period in which they are incurred.三. Activity based costing (ABC)1. Activity based costing (ABC) involves the identification of the factors which causes the costs of an organization’s major activities. Support overheads are charged to products on the basis of their usage of the factor causing the overheads.2. Step 1 Identify an organization’s major activities.Step 2 Identify the factors which determine the size of the costs of an activity (Cost driver).Step 3 Collect the costs associated with each cost driver into what are known as cost pools.Step 4 Charge costs to products on the basis of their usage of the activity.四. Target costing1. Target costing involves setting a target cost by subtracting a desired profit margin froma competitive market price.五. Life cycle costing1. Life cycle costing tracks and accumulates costs and revenues attributable to each product over the entire product life cycle.2. The product life cycle includes development, introduction, growth, maturity and decline stage.六. Throughput accounting1. Throughput accounting is a product management system which aims to maximize throughput, and therefore cash generation from sales, rather than profit. A just in time (JIT) environment is operated, with buffer inventory kept only when there is a bottleneck resource.七. Environmental accounting1. Environmental accounting (EMA) is the generation and analysis of both financial andnon-financial information in order to support internal environmental management processes.。
ACCA《F5业绩管理》复习注意事项
ACCA《F5业绩管理》复习注意事项本文由高顿ACCA整理发布，转载请注明出处1.学员们首先要注意的是在F5将来的考试中，不光是仅仅会考察有关财务信息的绩效措施，还会考察学员们非财务信息的绩效措施，因为这两者都是极为重要的。
财务信息是指那些完全符合可定义性、可计量性、可靠性、相关性的能够通过确认、计量、记录、报告程序进入财务报表的信息，以及附注中的解释说明和由财务报表扩展而来的信息;非财务信息是指与财务信息相对应的，不以货币为主要计量单位，与企业生产经营活动相关的，与利益相关人决策相关的信息。
所以，考生们在答题的时候即要考虑财务表现的衡量标准也要兼顾非财务表现的衡量标准，无论题干中出现的背景是否是事业部制化的公司或非事业部制化的公司;盈利企业或者非盈利企业;制造型企业或者服务型企业。
2.在F5的考试中，学员们的思想一定要更高的定位，因为考官想看到的不再和F2一样，更想看到的时候，在计算标准且精确的前提下，考生们如何能用这些数据进行相应的分析，所以学员们就要在平时的学习和练习中逐渐形成这样的心理暗示，把自己当作一名管理会计，利用自己算出来的数据结合实际情况来帮助公司的管理层做出更好的决策。
但是，学员们也不要轻视或者小看计算这部分，源于F2的知识同样会在F5中考到，所以实打实的复习也是考试准备中的一部分。
3.和财务会计相比较，管理会计所用的数据都是较为“新鲜”的，大多不是历史数据，所以就要正视社会的改变，承认正在逐渐变化的环境。
因为业绩管理这门课不像F6 Taxation(税法)和F7 Financial reporting (财务报告)这样的课程，大抵是一年一变。
但是F5这门课会随着社会的变化而变化，即可能今天学习到的知识明天就会“过时”，这样就导致了同学们的知识库要不断进行更新。
例如，像目标正本法这样的会计核算方法，目前也被用在了服务行业，这也就意味着在F5的考题中，不会全部的题型都是围绕制造型企业开展。
ACCA考试辅导F5业绩管理重点讲义
【ACCA考试辅导】F5业绩管理重点讲义6本文由高顿ACCA整理发布，转载请注明出处Comparing costs per driver and per unit using traditional methods and ABCTraditional absorption costing charges overhead costs to products (or services) in an arbitrary way.The assumption that overhead expenditure is related to direct labour hours or machine hours in the production departments is no longer realistic for the vast majority of companies.This will lead to very different values of overheads absorbed per unit.Advantages and disadvantages of ABCABC has a number of advantages:§ It provides much better insight into what drives overhead costs.§ ABC recognises that overhead costs are not all related to production and sales volume.§ In many businesses, overhead costs are a significant proportion of total costs, and management needs to understand the drivers of overhead costs in order to manage the business properly. Overhead costs can be controlled by managing cost drivers.§ It can be applied to derive realistic costs in a complex business environment.§ ABC can be applied to all overhead costs, not just production overheads.§ ABC can be used just as easily in service costing as in product costing.§ Criticisms of ABC:§ It is impossible to allocate all overhead costs to specific activities.ABC costs are based on assumptions and simplifications. The choice of both activities and costs drivers might be inappropriate.§ ABC can be more complex to explain to the stakeholders of the costing exercise.§ The benefits obtained from ABC might not justify the costs.更多ACCA资讯请关注高顿ACCA官网：。
ACCA考试之F5业绩管理预习
ACCA考试之F5业绩管理预习本文由高顿ACCA整理发布，转载请注明出处一. Specialist cost and management accounting techniques（专业的成本和管理会计技术）到了F5的学习中，学员们刚一上来就会接触到很多管理会计技术，其实就是平时所说的不同的核算方法，它们分别是Activities based costing, Target costing, Life-cycle costing, Throughput accounting和Environmental accounting。
虽然方法比较多，但是学员们也没有必要紧张，因为每一种方法都会有自己独特的一面，让您有一个记住它的理由，并且应用熟悉了以后，就会发现每种方法都是有它自身存在的价值，因为可以帮助企业在不同阶段，对应不同的商品解决相应的问题，好让企业的shareholders做出更有利的决策。
二. Decision-making techniques（决策技术）上面提到了可以帮助shareholders做出更有利的决策，那么在决策中会有一些什么样的数据和方法作为参考呢？网校为学校归纳成为了以下这个标题：Relevant cost analysis,Cost volume profit analysis, Limiting factors, Pricing decisions, Make-or-buy and other short-term decisions和Dealing with risk and uncertainty in decision-making。
其中希望学员们引起注意的是Limiting factors这个标题，因为在学习中就会发现，其中会有数形结合的问题出现，帮助学员们解决相应的问题。
不仅仅只在数学中会用数形结合，在业绩管理中这种方法同样适用，而且也会带来更直观的解释和答案。
高顿名师讲解ACCA考试F5业绩管理知识点
名师讲解xx年ACCA考试F5业绩管理知识点Qualitative factors of Make –or-buy decision- Relevant to paper F5Make or buy decision is one of the most critical decision an organisation are often facing with in modern business environment. Hence, having a sound understanding of make or buy decision from F5 is crucial. Make-or-Buy decision (also called the outsourcing decision) is a judgment made by management whether to make a component internally or buy it from the market.Make-or-buy decisions usually arise when a firm that has developed a product or part—or significantly modified a product or part—is having trouble with current suppliers, or has diminishing capacity or changing demand.While making the decision, both qualitative and quantitative factors must be considered.2. Make-or-buy analysis is conducted at the operational levelAt the operational level the factors in favor of making a partin-house.· Cost considerations (less expensive to make the part)· Desire to integrate plant operations· Productive use of excess plant capacity to help absorb fixed overhead (using existing idle capacity)· Need to exert direct control over production and/or quality· Better quality control· Design secrecy is required to protect proprietary technology · Unreliable suppliers· No competent suppliers· Desire to maintain a stable workforce (in periods of declining sales)· Quantity too small to interest a supplier· Control of lead time, transportation, and warehousing costs · Greater assurance of continual supply· Provision of a second source· Political, social or environmental reasons (union pressure) · Emotion (e.g., pride)Factors that may influence firms to buy a part externally include:· Lack of expertise· Suppliers' research and specialized know-how exceeds that of the buyer· cost considerations (less expensive to buy the item)· Small-volume requirements· Limited production facilities or insufficient capacity· Desire to maintain a multiple-source policy· Indirect managerial control considerations· Procurement and inventory considerations· Brand preference· Item not essential to the firm's strategyThis article has discussed the qualitative factors at the both strategic and operational level while making the decision ofmake-or-buy. The quantitative factors will be discussed later.。
ACCA考试中,关于F5-F9你需要重点掌握的知识点
如果你辛辛苦苦备考acca三个月，考试的时候基本上都没见过。
你会不会很无奈。
为了避免在接下来的ACCA考试中出现这样的问题。
小编建议多看看每年的考点，在心里有个大概的了解。
F5在6月的考试中，Section B中涉及的话题有：costing; pricing; risk; cost-volume-profit (CVP) analysis; learning curves; budgeting; variance analysis, and limiting factors。
考官强调说在F5的考试中图形依旧很重要，虽然现在考试已经不需要你去画图了——但是试题还是要你去解释这些图形。
所以你必须知道CVP CVP, linear programming and decision trees的图形。
F5的主要问题都是集中在：performance management; variance analysis; relevant costing; transfer pricing, and budgeting。
F6在6月的考试中F6的Section B涉及的话题有：CGT on gift of shares; IHT, and VAT.考官认为你必须了解发生CLT时，赠者缴纳遗产税并且在7年之内死亡的情况要如何进行计算。
遗产税中的这部分内容是经常考察到的。
同时，记得将活着时缴纳的税款进行加总到Gross chargeable amount，有一些考生忘记将其从NRB中进行扣减。
在Section C中主要问题都集中在：basic tax planning focusing on reducing or postponing tax liabilities; computation of an individual’s taxation income; pension annual allowances; computation of taxable total profits for a company, and acquisition of a 51% group company.F7考官说，优秀的考生在准备财务报表时有好的解析过程。
ACCA F5复习提纲
Self-review F5Part A Std. costingLife cycle costing estimates the costs and revenues attributable to a product over its entire expected life cycle, from production concept and design to eventual withdrawal from the market.How to maximize the return? (profit)1.Extend the length of the life span.2. Minimize the time to market.3. Shorten the introduction.4.Control the R&D.5.Minimize the breakeven time.Profitability、Pricing、Cost control、Decision makingTarget costingPurpose: improve the competition to suit the environment with similar productsProcess:Step 1 Determine a product specificationStep 2 Decide a target selling price at which the organisation will be able to sell the product页脚内容1successfully and achieve a desired market share.Step 3 Estimate the required profit, based on required profit margin or return on investment.Step 4 Calculate: Target cost = Target selling price – Target profit.Step 5 Prepare an estimated cost for the product, based on the initial design specification and current cost levels. Step 6 Calculate: Target cost gap = Estimated cost – Target cost.Step 7 Make efforts to close the gap.How to close the cost gap?ing cheaper staff2.Acquiring more efficient technology3.Cutting out non-value-added activities4.Training staff in more efficient techniquesBenefits:1.cost reduction techniques2.focus on customer improve the level of satisfaction3.focus on product design and process4.improve the competitiveness of products and enhancing the profitability of success页脚内容2Throughput AccountingTOC(The theory of constraints): Its key financial concept is to turn materials into sales as quickly as possible, thereby maximizing the net cash generated from sales----production managementAssumptions:1.In the short run, the cost of purchase materials is the only variable cost, other costs in the factory are fixed costs.2.Producing for orders, the ideal inventory level should be zero.3.profitability is determined by how quickly goods can be produced to satisfy customer orders.4.idle time at non-bottleneck exist and is acceptedTA per bottleneck resource(return per factory hr)-----Throughput/bottleneck hrs per unit计算题：Optimum plan:(1).Limiting factor analysis(contribution per bottleneck resource)(2).TA accounting(Throughput per bottleneck resource)1.TA类process：1. The bottleneck resource is xxxx2. calculation TA/unit TA/bottleneck hours页脚内容33.rank production4.allocate resource to arrive at optimum production planTA ratio : total TA/ total factory costTA per bottleneck resource/Factory cost per bottleneck resourceTA per unit/ Factory per unit2.ABC类Cost pool O/H activity driver no. of drivers OH/driverCost(O/H) per productEAEMA(environmental management accounting)---internalUS:1. Conventional cost2. Potentially hidden cost3. Contingent costs4. Image and relationship costs页脚内容4UNDSD:1.Input/output analysis2. Flow cost accounting---material system delivery&disposal3.ABC4.Lifecycle costingPart B Decision makingSingle limiting factor---optimum production plan Rank—contribution per limiting factor=CPU/limiting factor per unit Multiple limiting factor-linear programming画图—可行域交点代入目标方程式Variables:Let x = number of XXXLet c represent the contributionConstraints:联立不等式组p.s: non negativityObjective: c=页脚内容5SlackSlack occurs when maximum availability of a resource or other constraining factor is not used.Constraint with slack----non-critical constraint, shadow price=0Constraint without slack---critical constraint (binding)This is a non-critical scarce resource and as such it has a shadow price of nil.Shadow priceThe shadow price （dual price）of a limiting factor is the increase in value which would be created by having one additional unit of the limiting factor at its original cost.（linear programming）extra contribution or profit that may be earned by relaxing a binding resource constraint by one unit.Process：联立两个bindingShadow price= total contribution（new optimal plan）-total contribution in original solutionRelevant costs are future cash flows arising as a direct consequence of a decision.Opportunity cost is the benefit sacrificed by choosing one opportunity rather than the next best alternative.Cash inflows页脚内容6Less: Cash outflowsNet cash flowSpare capacityMake or buy decisionsNo spare capacityProcess;Variable cost of makingVariable cost of buyingExtra variable cost of buyingLimiting factor saved by buying(per unit)Extra variable cost of buying per hour savedRankingShut-down decisions页脚内容7Factors to consider for shutting-down decisions:1.Loss of contribution from the segment2.Savings in specific fixed costs from closure3.Penalties resulting from the closure4.Alternative use for resources released5.Non-quantifiable effects6.Knock-on impact—loss leader 局部故意亏损以求整体利益If shut down;Cash inflows;Saved costsIncreased contribution of other products（substitute）Cash outflows;Loss contribution (complement&itself)PenaltiesNCFs页脚内容8Joint product further processing decisionsIncremental revenueLess: Incremental costIncremental profit/(loss)The xxx product is worth further processing in that the extra revenue exceeds the extra cost by $xxxPricing DecisionsPrice elasticity of demand---- inelastic 0≤x<1Elastic x>1Demand equation;P=a-bQMR=a-2bQP=pricea=the price at which demand would be nilb= in price/ in quantityQ=the quantity demanded页脚内容9Profits maximised: MR=MCRevenue maximised: MR=0CVP analysisCost volume profit (CVP)/breakeven analysis is the study of the interrelationships between costs, volume and profit at various levels of activity.CPU-contribution per unitBEP=contribution-FCTo make zero profit, sales volume should be atBEP=FC/CPUTo make zero profit, sales revenue should be atBreakeven revenue=FC/ c/s ratioSales volume for target profit= FC+ target profit/CPU利润率指标（不变）页脚内容10C/S ratio= contribution/ sales= CPU/ priceWeighted average sales price per unit=∑price*volume/∑volumeMargin of safetyMOS=budgeted sales- BEP ------------------in salesMOS=budgeted units-breakeven units---------in unitsMOS/budgeted sales （百分比形式）Limitations of CVP analysis1. It is assumed that fixed costs are the same in total and variable costs are the same per unit at all levels of output.2. It is assumed that sales prices will be constant at all levels of activity.3. Production and sales are assumed to be the same.4. Uncertainty in the estimates of fixed costs and unit variable costs is often ignored.Advantages1.Highlighting the breakeven point and the margin of safety gives managers some indication of the level of risk involved.2. Graphical representation of cost and revenue data (breakeven charts) can be more easily understood by页脚内容11non-financial managers.3. A breakeven model enables profit or loss at any level of activity within the range for which the model is valid to be determined, and the C/S ratio can indicate the relative profitability of different products.Risk&uncertaintyRisk involves events which may or may not occur, but whose probability of occurrence can be estimated statistically.Risk preferenceA risk seeker is a decision-maker who is interested in the best outcomes, no matter how small the chance that they may occur. ----optimistA risk averse is a decision-maker acts on the assumption that the worst outcome might occur and will make a decision to minimize the risk. ----pessimistA risk neutral is a decision-maker who will make a decision that balance risk and return, and consider the most likely outcome.Expected value----support a risk neutral attitudeEV=∑possible outcome *probabilitiesLimitations of expected values;页脚内容121. The expected value of a decision may be a value that will never occur.2. EV is an average value, it ignores the extreme outcomes.3.It ignores the aspect of probability distribution.Sensitivity analysisSensitivity analysis is used to testify the critical value to make the decision invalid. Sensitivity analysis can help to concentrate management attention on the most important factors.If xxx costs are more than x% above estimate, the project would make a loss.X%=profit/xx costMonte carlo simulationSimulation models can be used to deal with decision problems when there are a large number of uncertain variables in the situation. Random numbers are used to assign values to the variables.Part C Budgeting and controlA budget is a quantified plan of action for a forthcoming accounting period.Objectives of a budgetary planning and control system:1.Ensure the achievement of the organisation’s obj ectivespel planning页脚内容13municate ideas and plans4.Co-ordinate activities5.Provide a framework of responsibility accounting.6.Establish a system of control7.Motivate employees to improve their performanceThe planning and control cycle has seven steps.Step 1. Identify objectivesStep 2. Identify potential strategiesStep 3. Evaluate strategiesStep 4. Choose alternative courses of actionStep 5. Implement the long-term planStep 6. Measure actual results and compare with the planStep 7. Respond to divergences from the planFeedbackFeedback is information produced as output from operations; it is used to compare actual results with planned results for control purposes.页脚内容14Budgeting and performance managementA fixed budget is a budget which remains unchanged throughout the budget period, regardless of differences between the actual and the original planned volume of output or sales. ---------planning purpose & prepared in advanceA flexible budget is a budget which, by recognising different cost behaviour patterns, is changed as the volume of output and sales changes. ------control purpose & prepared retrospectivelyTop-down (Imposed budgeting)Budget prepared by senior manager and being posted to individual managers. No participation of junior manager. Bottom-up (Participative budgeting)Budget prepared by lower management and submit to high level for approvalRolling budgets (continuous budgets) are budgets which are continuously updated throughout a financial year, by adding a further period (say a month or a quarter) and removing the corresponding period that has just ended. Aim: Rolling budgets may be used when the pace of change in the business environment is fast and continual. They represent an attempt to prepare realistic plans and keep tight control.页脚内容15Incremental budgeting is a method of budgeting in which next year's budget is prepared by using the current year's actual results as a starting point, and making adjustments for known changes.Zero based budgeting involves preparing a budget for each cost centre or activity from a zero base. Every item of expenditure has then to be justified in its entirety in order to be included in the next year's budget.--------- administrative expenses and departments,The aim of zero based budgeting is to remove unnecessary and wasteful spending from the budget.ZBB is particularly useful for budgeting for discretionary costs and for rationalisation purposes,in areas of operations where efficiency standards are not properly established, such as administration work.ZBB recognition:1.The current year's results may include wasteful spending and inefficiencies.2.Budgeted activities should be reviewed and assessed to establish whether they are still required or whether they should continue at the same level of activity as in the past.3 steps approach to ZBBDefine decision package(items or activities) for which costs should be budgeted, and spending decisions should be planned:Evaluate and rank the packages in order of priority: eliminate packages whose costs页脚内容16exceed their value.Allocate resources to the decision packages according to their ranking.Beyond Budgeting is a budgeting model which proposes that traditional budgeting should be abandoned. Adaptive management processes should be used rather than fixed annual budgets.Variance analysisA mix variance occurs when the materials are not mixed or blended in standard proportions and it is a measure of whether the actual mix is cheaper or more expensive than the standard mix.A yield variance arises because there is a difference between what the input should have been for the output achieved and the actual input.The sales mix variance occurs when the proportions of the various products sold are different from those in the budget.The sales quantity variance shows the difference in contribution/profit because of a change in sales volume from the budgeted volume of sales.The principle of controllability is that managers of responsibility centres should only be held accountable for costs over which they have some influence.页脚内容17Part D Performance managementPerformance measurement is a vital part of the planning and control process.Non-financial measures may relate to a number of different aspects of performance, such as:Product or service qualityReliabilitySpeed of performanceRiskFlexibilityCustomer satisfactionInnovationCapabilityDeliveryFPIs analyse return on capital, profitability, liquidity and financial risk, often in relation to a plan or budget, or in relation to performance in preceding time periods.Balance scorecard页脚内容18The balanced scorecard is a strategic management technique for communicating and evaluating the achievement of the strategy and mission of an organisation. It comprises an integrated framework of financial and non-financial performance measures that aim to clarify, communicate and manage strategy implementation. It translates an organisation’s strategy into objectives and performance measurements for the following four perspectives:Financial perspective: this perspective considers how the organisation appears to shareholders. How can it create value for its shareholders?Kaplan and Norton, who developed the balanced scorecard, identified three core financial themes that will drive the business strategy: revenue growth and mix, cost reduction and asset utilisation. Customer perspective: this considers how the organisation appears to customers. The customer perspective should identify the customer and market segments in which the business units will compete. There is a strong link between the customer perspective and the revenue objectives in the financial perspective. If customer objectives are achieved, revenue objectives should be too.Internal perspective: this requires the organisation to ask itself the question –‘what must we excel at to achieve our financial and customer objectives?’. It must identify the internal business processes that are critical to the implementation of the organisation’s strate gy. These will include three processes: the innovation process, the operations process and the post-sales process.页脚内容19Learning and growth perspective: this requires the organisation to ask itself whether it can continue to improve and create value. The organisation must continues to invest in its infrastructure – i.e. people, systems and organisational procedures – in order to provide the capabilities that will help the other three perspectives to be achieved.Transfer pricingMaximum TP: market priceMinimum TP:1. With perfect external market, all of the goods can be sold outside.TP=market price-avoidable cost2.Without perfect external market, not all of the goods can be soldTP=VC-avoidable cost3.Without perfect external market, not all of the goods can be sold, it has other alternatives (with spare capacity) TP=VC+OC-avoidable costPerformance measurement in not for profit organisationsValue for money means providing a service in a way which is economical, efficient and effective.页脚内容20问题：ROI=PBIT/Capital employedRI=PBIT-notional interest on capital页脚内容21。
ACCA F5考试技巧分享
中公财经培训网：/
ACCA F5（业绩管理）的内容主要有：专业成本和管理会计，决策技巧，预算，标准成本法和差异分析，业绩衡量和控制。
考生通过F5会学习到如何运用管理会计技巧，为管理层提供用作计划、决策、业绩衡量和控制的数据和文字信息。
中公财经网小编给大家整理了一些ACCA F5考试技巧：
ACCA F5考试技巧一
F5是对F2部分的延伸，前面的基础打得好，这部分学起来也会轻松不少。
重点在于掌握不同成本法、业绩评价方法的应用，巧用管理会计技巧。
ACCA F5考试技巧二
现在的F5考核是非常全面的，再做猜题复习是最差的复习策略。
中公财经网小编建议大家，要做全面大纲复习。
F5的大纲范围是很广的，但我们仍然不能放弃任何的方面，否则很可能失分惨重。
要能够根据案例应用所学到的知识，在F5的考试中，所有的知识方面都是在案例题的背景下进行考核的。
ACCA F5考试技巧三
一定要认真审题。
特别是针对客观题目，都是“all or nothing”的给分方法，要么得全部的2分，要不然一分没有。
图形题目依然很重要。
尽管我们不会动手画图，但图形分析题也是需要准备的。
所有考生要理解图形表格的意思。
主要的图形题目集中在CVP，linear programming 和decision tree方向。
最后，中公财经网小编再建议大家一点：考前一两天要调整心态，不要再做大量的题了，准备好考试用品。
放松心情，从容应考。
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ACCA考试F5业绩管理复习要点：本量利分析
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本量利分析是成本、业务量和利润三者依存关系分析的简称，它是指在成本习性分析的基础上，运用数学模型和图式，对成本、利润、业务量与单价等因素之间的依存关系进行具体的分析，研究其变动的规律性，以便为企业进行经营决策和目标控制提供有效信息的一种方法。
在F5 业绩管理，学员们会学到The equation method (等式法)、The contribution margin method (边际贡献法)和The graphical method (图表法)这三种方法，来协助企业在本量利分析上取得有效的成果。
1. The equation method (等式法)
在等式法中，同学们要注意的两个比较重要的公式:
第一个是Total revenue – Total variable costs – Total fixed = Profit;
第二个就是(USP×Q) – (UVC×Q) – FC = P.
在第二个公式中，USP代表单位销售价格(Unit selling price)、Q代表销量(Quantity sold)、UVC代表单位变动成本(Unit variable cost)、FC代表固定成本(Fixed cost)还有就是P 代表利润(Profit)。
在用等式法进行本量利分析的时候，一般会将某产品的保本状态作为一项基础，也就是当总成本等于总利润的时候，能使企业达到保本点，这样根据题意算出产量等数据。
2. The contribution margin method (边际贡献法)
在边际贡献法中，只有一个比较重要的公式，那就是Q = (FC + P)/UCM.
公式中的UCM代表的是单位边际贡献(Unit contribution margin)。
针对于边际贡献法来说，不仅仅只有公式从等式法中演变而来的，计算的方法和思路也是从等式法中总结出来的。
因为，在计算的时候，都是令利润为零，即在保本状态下看看产量的变化。
3. The graphical method (图表法)
所谓的图表法，本质上是将数字转化成图标的形式表达出来。
平面之间坐标系的横轴是销售量，纵轴是总收入。
图中，总收入和总成本的这两根射线的交点就是保本点。
但是，利
用图表法来进行本量利分析的时候这样一个特点，因为在一张图表中，可以清晰的看到总收入和销售总量，所以也可以一眼看出在保本点是的销售量和销售收入。
这样既节省了计算的时间，也能很形象的看出利润的变化过程。
在学多企业中，管理者偏爱图表法的原因是因为可以看到一项产品的“过去”，“现在”和“将来”的盈利状况。
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