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某企業(yè)產(chǎn)銷一種產(chǎn)品,實(shí)際銷售量100000件,單位貢獻(xiàn)毛益8元/件,貢獻(xiàn)毛益率為40%,安全邊際率20%。要求:(1)計(jì)算該產(chǎn)品的貢獻(xiàn)毛益;(2)計(jì)算該產(chǎn)品的單價(jià);(3)計(jì)算該產(chǎn)品的保本作業(yè)率;(4)計(jì)算該產(chǎn)品的保本量;(5)計(jì)算該產(chǎn)品的保本額。
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速問(wèn)速答(1)計(jì)算該產(chǎn)品的貢獻(xiàn)毛益;=100000*8=800000
(2)計(jì)算該產(chǎn)品的單價(jià).800000/40%/100000=20
(3)計(jì)算該產(chǎn)品的保本作業(yè)率1-20%=80%
;(4)計(jì)算該產(chǎn)品的保本量;=100000*80%=80000
(5)計(jì)算該產(chǎn)品的保本額80000*20=1600000
2022 04/02 16:18
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