免费问答

(1) A產(chǎn)品的銷售比重=2000x60/200000= 60% B產(chǎn)品的銷售比重= 500x30/200 000=7.5% C產(chǎn)品的銷售比重=1000x65/200000=32.5% , A產(chǎn)品的貢獻(xiàn)毛益率= (2000-1600) /2000= 20% B產(chǎn)品的貢獻(xiàn)毛益率= (500-300) /500= .40% C產(chǎn)品的貢獻(xiàn)毛益率= (1000-700) /1000= 30% 加權(quán)平均貢獻(xiàn)毛益率= 20%x60%+ 40%x7.5%+30%x32.5%= 24.7 5% 綜合保本額=19800/24.75% = 80 000元A產(chǎn)品保本量= 80000x60%/ 2000=24元B產(chǎn)品保本量= 80000x7.5%/500=12元C產(chǎn)品保本量= 80000x32.5%/1000= 26元; (2)營業(yè)利潤 (2000x60+ 500x30+ 1000x65)x24.75%= 49500元 49500-19800= 29700元

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