问题已解决
老師,這題,老師的假設(shè),假如盈虧平衡,單位變動成本最大變動40%,單位變動成本是多少?28是怎么算出來的?
FAILED
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?您好!很高興為您解答,請稍后~
2023 03/03 21:17
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廖君老師 
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2023 03/03 21:25
預(yù)計的目標(biāo)利潤= (30-20) x 100000-200000= 800000 (元)
單位變動成本提高10%的目標(biāo)利潤=[30-20*(1+10%)]×100000-200000=60000(元) 利潤提高%=(60000-80000)/80000=-25% 敏感系數(shù)=-25%/10%=-2.5
單位變動成本敏感系數(shù)-2.5就是變動成本變動10%利潤會下降25%,盈虧平衡就是利潤下降100%,變動成本最大變動10%*(100%/25%)=40%,20*(1%2b40%)=28
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廖君老師 
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2023 03/03 21:27
您好!預(yù)計的目標(biāo)利潤= (30-20) x 100000-200000= 800000 (元)
單位變動成本提高10%的目標(biāo)利潤=[30-20*(1+10%)]×100000-200000=60000(元) 利潤提高%=(60000-80000)/80000=-25% 敏感系數(shù)=-25%/10%=-2.5
單位變動成本敏感系數(shù)-2.5就是變動成本變動10%利潤會下降25%,盈虧平衡就是利潤下降100%,變動成本最大變動10%*(100%/25%)=40%,20*(1%2b40%)=28
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