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ziduozhixia · 2021年08月30日

第二个公司1.1怎么算的?

NO.PZ2016021705000044

问题如下:

Juan Alavanca is evaluating the risk of two companies in the machinery industry: The Gearing Company and Hebelkraft, Inc. Alavanca used the latest fiscal years financial statements and interviews with managers of the respective companies to gather the following information:

Based on this information, the breakeven points for The Gearing Company and Hebelkraft, Inc. are:

选项:

A.

0.75 million and 1.1 million units, respectively.

B.

1 million and 1.5 million units, respectively.

C.

1.5 million and 0.75 million units, respectively.

解释:

A is correct.

For The Gearing Company,

QBE=F+CPV=40 million+20 milliom200120=0.75 millionQ_{BE}=\frac{F+C}{P-V}=\frac{40\ million+20\ milliom}{200-120}=0.75\ million

For Hebelkraft, Inc.,

QBE=F+CPV=90 million+20 milliom200020=1.1 millionQ_{BE}=\frac{F+C}{P-V}=\frac{90\ million+20\ milliom}{200-020}=1.1\ million

Q BE = F+C PV = $90million+$20million $200$100 =1,100,000

解析不对吧?分母应该是200-100吧

1 个答案

王琛_品职助教 · 2021年08月30日

嗨,努力学习的PZer你好:


是的,第二家公司的 breakeven points,计算公式中,分母应该是 200-100

我已更新后台题库,谢谢同学的提醒

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虽然现在很辛苦,但努力过的感觉真的很好,加油!