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Operating BE unit的计算

NO.PZ2018062005000043

问题如下：

2 million units of company M are sold at $4,500 per unit. Fixed operating costs are $2,000 million and variable operating costs are $1,800 per unit. If it takes $600 million for company M to pay its interest, the levels of sales at the operating breakeven and breakeven points should respectively be:

选项：

$4,333,333,500 and $5,687,752,500

$3,333,334,500 and $4,333,333,500

$2,856,775,500 and $3,333,334,500

解释：

B is correct.

Operating breakeven units = $2,000million/( $4,500-$1,800) = 740,741units

Operating breakeven sales = $4,500 × 740,741 units = $3,333,334,500

Total breakeven =($2,000million+600million)/( $4,500-$1,800) = 962,963 units

Breakeven sales = $4,500 × 962,963 units = $4,333,333,500

为什么用fixed cost比上单价减去vc呢？完全想不起来这个知识点了。。。

嗨，爱思考的PZer你好：

这道题考查的知识点是 breakeven points 和 operating breakeven points，位于 Reading Measures of Leverage 的最后 Breakeven analysis

breakeven points 是净利润 Net income 为 0 时的销量，此时 revenues 等于 total costs，即 PQ_BE = VQ_BE + FC + I, 公式推导后，Q_BE=(FC+I)/(P-V)

operating breakeven points 是 EBIT 为 0 时的销量，不用考虑 fixed financial cost，此时 revenue 等于 operating cost，即 PQ_OBE = VQ_BE + FC，公式推导后，Q_OBE=FC/(P-V)

分别算出 breakeven points 和 operating breakeven points，再乘以价格即可

Reading Measures of Leverage 最喜欢考的，除了 DOL、DFL、DTL，就是这两个概念哈

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Operating BE unit的计算

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