盈亏平衡点 在盈亏平衡点,EBT=0 Q(P.V-FC E EBIT QBE(P-V-FC =0 QBE) E FC BE =FC /(P- 16-11
16-11 在盈亏平衡点， EBIT = 0 ( - ) - = EBIT ( - ) - = 0 ( - ) = = / ( - )
盈亏平衡点 如何求销售收入盈亏平衡点 BE FC+ (VCB) S BE =FC+(QE)() or BE =Fc/[1-(C/S)] Refer to text for derivation of the formula 16-12
16-12 如何求销售收入盈亏平衡点: = + ( ) = + ( )( ) or = / [1 - ( / S) ] * Refer to text for derivation of the formula
盈亏平衡点例 BW的产量和销售收入盈亏平衡点 ◆固定成本=$100,000 产品销售单价$4375 单位变动成本=$18.75 16-13
16-13 BW 的 : u 产品销售单价 u 单位变动成本=
盈亏平衡点的其他表 QBE E/(P QBE=$100000/(4375-$1875) QBE =4,000 Units SBE =QBE)+ FC SBE=(4000)(51875)+$100,000 SE=$175,000 16-14
16-14 = / ( - ) = / ( - ) == ( )( ) + = ( )( ) + =
盈亏平衡图 总收 250 利润 总成本 175 固定成本 100 损失 变动成本 50 010002,0003,0004,0005,0006,0007,000 16-15 生产和销售产品数量
16-15 0 1,000 2,000 3,000 5,000 6,000 7,000 250 100 50