问题已解决
老師你好,請問第五題怎么做,可以寫出詳細(xì)公式和解答嗎
FAILED
FAILED
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同學(xué),你好
1.經(jīng)營杠桿系數(shù)=基期邊際貢獻(xiàn)/基期息稅前利潤=500*60%/基期息稅前利潤=1.5,所以基期息稅前利潤=300/1.5=200
2.財(cái)務(wù)杠桿系數(shù)=基期息稅前利潤/(基期息稅前利潤-利息)=200/(200-利息)=2,所以利息=100
3.總杠桿系數(shù)=基期邊際貢獻(xiàn)/(基期息稅前利潤-利息)=500*60%/(200-50-100)=300/50=6
2022 06/14 21:15
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/15 16:38
這里的固定成本是500*60%嗎
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/15 16:41
經(jīng)營杠桿系數(shù)不是等于(息稅前利潤+固定成本)/息稅前利潤嗎
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文靜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/15 16:42
經(jīng)營杠桿系數(shù)不是等于()/息稅前利潤嗎,是的,息稅前利潤+固定成本等于邊際貢獻(xiàn)
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文靜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/15 16:43
500*60%是邊際貢獻(xiàn)總額,同學(xué)
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