Principles of Managerial Accounting · 免费预览
以单位数和金额表示的盈亏平衡点
盈亏平衡点是边际贡献总额恰好覆盖固定成本、利润为零之处；按单位计算时，用固定成本除以单位边际贡献，按金额计算时，用固定成本除以边际贡献率。
1. Zero profit as a planning anchor
Zero profit as a planning anchor
2. Break-even in units
Break-even in units
3. Break-even in dollars
Break-even in dollars
4. What break-even is not
What break-even is not
5. Break-even units computation
Fixed costs are 24,000 dollars and unit contribution margin is 20 dollars. Compute the break-even point in units.
6. Break-even dollars computation
Fixed costs are 24,000 dollars and the contribution margin ratio is 40 percent. Compute break-even sales dollars.
7. Reconciliation of the two rulers
Break-even is 1,200 units at a 50 dollar selling price. Compute the same threshold expressed in sales dollars.
8. Break-even meaning
What does operating exactly at break-even mean financially?
9. Unit contribution from break-even
Fixed costs of 24,000 dollars yield a break-even of 1,200 units. Compute unit contribution margin in dollars, number only.
10. Sales dollars at break-even from units
Break-even volume is 1,200 units and price is 50 dollars. Compute break-even sales in dollars, number only.