Management usually sets an income objective for individual product lines.This objective is called target net income.It indicates the sales necessary to achieve a specified level of income .The sales necessary to achieve target net income can be determined from each of the approaches used to determine break-even sales.
We know that at the break-even point noprofit or loss results for the company.By instead adding an amount for target net income to the same basic equation,we obtain the following formula for determining required sales.
The CVP graph in Illustration 5-21 can also be used to find the sales required to meet target net income.In the profit area of the graph,the distance between the sales line and the total cost line at any point equals net income.Required sales are found by analyzing the differences between the two lines until the desired net income is found.
我们知道，在达到盈亏平衡点时，公司是没有获利也没有亏损的。而在同一基本等式中在目标纯利润上加上一点的话，我们可以得到下面的算式，该算式可以算出所需达到的销售额数字。
图5－21中成本利润（CVP：cost vs. profit)图也可用来找出获取目标利润额所需达到的销售额的数值。在图的利润区，在某一特定的（时间）点上，销售额曲线和总成本曲线之间距离即是该（时间）点的纯利润。你想要达到纯利润数值所需的销售额数字，可通过对两条曲线距离的分析得出。
我们知道在休息- 甚至点 noprofit 或损失结果为 company.By 改为为目标实际收入增加数量到相同的基本相等,我们用来决定必需的售卖获得下列各项公式。
CVP 曲线图在例证 5-21 中也能用来找是必需碰到目标网 income.In 曲线图的利润区域的售卖,在售卖之间的距离排成一行，而且总费用线在任何的点对手净余的 income.Required 售卖被藉由分析在二条行之间的不同发现直到被需要的实际收入被发现。
