breakeven points应该是指达到盈亏平衡点的销售量,这里为什么都是价格*销售量
问题如下图:
选项:
A.
B.
C.
解释:
NO.PZ2016021705000043 问题如下 Myuna Motors now sells 1 million units ¥3,529 per unit. Fixeoperating costs are ¥1,290 million anvariable operating costs are ¥1,500 per unit. If the company pays ¥410 million in interest, the levels of sales the operating breakeven anbreakeven points are, respectively: A.¥1,500,000,000 an¥2,257,612,900. B.¥2,243,671,760 an¥2,956,776,737. C.¥2,975,148,800 an¥3,529,000,000. is correct.Operating breakeven units = ¥1,290million/( ¥3,529- ¥1,500)=635,781,173 unitsOperating breakeven sales = ¥3,529 × 635,781.173 units = ¥2,243,671,760 or Operating breakeven sales=¥1290million/[1-(¥1,500/¥3,529)] =¥2,243,671,760Totbreakeven =(¥1,290million+¥410million)/(¥3,529-¥1,500) = ¥1,700million/¥2,029 =837,851.1582 unitsor Breakeven sales = ¥3,529 × 837,851.1582 units = ¥2,956,776,737Breakeven sales= ¥1,700million/ [1-(¥1,500/¥3,529)] = ¥2,956,776,737 所以breakeven points算出来表示的是units,算sales再用单价乘以units?那如果要算totbreakeven的话题目应该怎么问呢?我总是搞混这两个公式
NO.PZ2016021705000043 请问 所以point就是整体的breakeven?
题目给的1million units是什么意思?怎么答案有把销量算了一遍?
总得breakeven不是fixe上variable除以3529减掉1500,为啥totbreakeven是这样???
老师好,请问这题要求分别算出cover掉operating cost时的销售量以及cover掉operating + financicost的销售量吗?请问 breakeven point指的是什么呢?