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甜甜 · 2022年10月30日

breakeven point calculation

NO.PZ2022090802000007

问题如下:

Which of the following statements is not representative of unit costs?


(备注:原版书课后题原题。和真题的出题形式不同(真题只有三个选项)。大家做题时不用纠结题目形式,关注知识点原理即可)

选项:

A.Unit costs generally exclude labor costs. B.Business models generally consider unit costs. C.Unit costs are used to calculate break-even points. D.If a lemonade stand uses 5 cents worth of lemons, 2 cents worth of sugar, and a cup costing 3 cents for each glass of lemonade, it has a unit cost of 10 cents.

解释:

Solution

A is correct. Unit costs normally include direct labor costs. A unit cost analysis should be considered in most business models, although in some cases, they will be close to zero (for example, digital media). If unit costs are non-zero, they must be taken into account when calculating the break-even point. In D, there are no direct labor costs, so the unit cost calculation is reasonable. (The lemonade stand is staffed, and no extra labor is required to pour the lemonade.)

breakeven point calclation 不是用的是fixed cost 和 contribution margin吗

1 个答案

王琛_品职助教 · 2022年10月31日

嗨,爱思考的PZer你好:


是的,同学分析的没错

我理解选项 C 的意思,并不是说盈亏平衡点的计算公式中,出现了 unit cost 这个概念

而是说,计算盈亏平衡点时,涉及到的变量,其实在计算 unit cost 里都涉及到了,如固定成本,可变成本

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虽然现在很辛苦,但努力过的感觉真的很好,加油!