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yuqijeffery · 2021年04月17日

请问 所以point就是整体的breakeven？

  1. CFA I
  2. Corporate Issuers

NO.PZ2016021705000043

问题如下：

Myundia Motors now sells 1 million units at ¥3,529 per unit. Fixed operating costs are ¥1,290 million and variable operating costs are ¥1,500 per unit. If the company pays ¥410 million in interest, the levels of sales at the operating breakeven and breakeven points are, respectively:

选项：

A.

¥1,500,000,000 and ¥2,257,612,900.

B.

¥2,243,671,760 and ¥2,956,776,737.

C.

¥2,975,148,800 and ¥3,529,000,000.

解释：

B  is correct.

Operating breakeven units = ¥1,290million/( ¥3,529- ¥1,500)=635,781,173 units

Operating breakeven sales = ¥3,529 × 635,781.173 units = ¥2,243,671,760

or

Operating breakeven sales=¥1290million/[1-（¥1,500/¥3,529）] =¥2,243,671,760

Total breakeven =(¥1,290million+¥410million)/(¥3,529-¥1,500)   = ¥1,700million/¥2,029

=837,851.1582 units

or

Breakeven sales = ¥3,529 × 837,851.1582 units = ¥2,956,776,737

Breakeven sales= ¥1,700million/ [1-（¥1,500/¥3,529）] = ¥2,956,776,737

请问 所以point就是整体的breakeven？

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1 个答案

王琛_品职助教 · 2021年04月18日

嗨，从没放弃的小努力你好：


同学我没理解你的问题，可以再具体说一下你的问题嘛？

我先说一下我的理解，如果没有解决你的问题，可以追问或者评论哈

Breakeven Point 是恰好使得 Net income 等于 0 的临界销售量

只不过在考虑成本的时候，根据是否考虑 Financial costs，分两种

一个是 Breakeven quantity of sales (考虑 Financial costs)

一个是 Operating breakeven quantity of sales (不考虑 Financial costs)

也请参考：https://class.pzacademy.com/qa/19637

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相关问题

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

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

总得breakeven不是fixe上variable除以3529减掉1500，为啥totbreakeven是这样？？？

2019-02-17 17:39 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