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啟明公司生產(chǎn)一種產(chǎn)品，單價25元，單位變動成本8元，全年固定成本預(yù)計50000元，銷售量計劃3000件。假設(shè)銷售量、單位變動成本均增長10％，單位和固定成本下降10％。要求：計算各因素的敏感系數(shù)
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1.單價敏感系數(shù)：原始數(shù)據(jù)下，利潤 = (25 - 8) × 3000 - 50000 = 13000元。預(yù)期變化下，利潤 = (25 × (1 - 10%)) × (3000 × (1 + 10%)) - (50000 × (1 - 10%)) = 13650元。單價敏感系數(shù) = (13650 - 13000) / (25 - 8) = 5.56。
2.銷售量敏感系數(shù)：原始數(shù)據(jù)下，利潤 = (25 - 8) × 3000 - 50000 = 13000元。預(yù)期變化下，利潤 = (25 × (1 - 10%)) × (3000 × (1 + 10%)) - (50000 × (1 - 10%)) = 13650元。銷售量敏感系數(shù) = (13650 - 13000) / (3000 × (1 + 10%)) = 2.28。
3.單位變動成本敏感系數(shù)：原始數(shù)據(jù)下，利潤 = (25 - 8) × 3000 - 50000 = 13000元。預(yù)期變化下，利潤 = (25 × (1 - 10%)) × (3000 × (1 + 10%)) - (50000 × (1 - 10%)) = 13650元。單位變動成本敏感系數(shù) = (13650 - 13000) / ((25 - 8) × (1 + 10%)) = -7.47
2023 12/28 16:32
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