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ZAA · 2019年02月17日

问一道题:NO.PZ2016021705000043 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

总得breakeven不是fixed加上variable除以3529减掉1500,为啥total breakeven是这样???
1 个答案

发亮_品职助教 · 2019年02月18日

Total breakeven算的时候,分子是Fixed operating costs加上fixed financial costs;

Variable operating costs在分母上。

所以本题Total breakeven算的时候是:

(1290+410)/(3529-1500)


如下图:

 

而算Operating breakeven的时候,公式唯一的区别就是分子上不加financial costs,只有一个Fixed operating costs

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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

2023-06-07 06:24 1 · 回答

NO.PZ2016021705000043 请问 所以point就是整体的breakeven?

2021-04-17 15:52 1 · 回答

题目给的1million units是什么意思?怎么答案有把销量算了一遍?

2020-04-16 21:01 1 · 回答

    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?

2018-10-30 16:23 1 · 回答