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你好: (1）目標(biāo)利潤的銷售量:(100000+50000)/(80-50)=5000(2) ①銷量提高10%的目標(biāo)利潤=(80 - 50) x4000× (1+10%) - 50000 = 82000(元) 利潤提高=(82000 - 70000) /70000=17.14% 敏感系數(shù)=17.14%/10%=1.714 ②銷售單價提高10%的目標(biāo)利潤=[80x(1＋10%) - 50]×4000 - 50000 =102000(元) 利潤提高=(102000 - 70000)/70000= 45.71% 敏感系數(shù)=45.71%/10%=4.571 ③單位變動成本提高10%的目標(biāo)利潤= [80 - 50x (1+10%)]×4000 - 50000 = 50000(元) 利潤降低=(50000 - 70000)/70000= - 28.57% 敏感系數(shù)=-28.57%/10%= - 2.857 ④固定成本提高提高10%的目標(biāo)利潤= (80-50)x4000-50000x (1+10%) =65000 (元) 利潤降低的比例=(70000-65000)/70000=7.14% 敏感系數(shù)=-7.14%/10%=-0.714