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  • 盈亏平衡分析

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    21 views12 pages

    盈亏平衡分析

    Uploaded by

    xinearpinger

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PPT, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 12

    1

    breakeven analysis


    :Q;
    R
    C: C= Cv + F
    Cv=vQ F (
    =R- C= pQ (Cv + F)=(p-v)Q - F

    :=(p-v)Q
    .

    : p-v

    CCv+F

    pQ

    C
    E

    QCv

    Cv

    0
    Q0

    F
    Q0
    pv

    ( 2-1 )

    =R- C= pQ (Cv + F)= (p-v)Q F


    QRC .

    F
    Q0
    ( 2-1 )
    pv

    R p Q
    C F v Q

    ( 2-2 )

    R C ( p v) Q F

    1
    2700
    0.15/0.30/


    1.
    2. 0-40000

    /
    3.
    4.
    5. what-if
    6.

    34,00

    $0.30

    14000

    12000
    10000
    8000
    6000
    4000
    2000
    0
    -2000

    5000

    10000

    =18000
    $10,200
    $7,800
    $5,400
    $2,400

    15000

    0
    20000

    25000

    -4000

    30000

    35000

    40000

    Q :

    F
    Q
    pv

    10

    2

    2400

    11

    60000

    50000
    40000
    34000.0

    30000
    20000

    18000

    10000
    0

    1000

    2000

    12

    2400

    3000

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