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某企業(yè)只生產(chǎn)和銷售a產(chǎn)品,其總成本習(xí)性模型為y=1 0 0 0 0+3x,假定該企業(yè)2016年度a產(chǎn)品銷售量為20000件。每件售價(jià)為6元,則該企業(yè)2017年的經(jīng)營(yíng)杠桿系數(shù)為
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同學(xué),你好
請(qǐng)稍等,老師解題中,
2022 12/13 18:37
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Anan老師 
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2022 12/13 18:42
解題思路:經(jīng)營(yíng)杠桿系數(shù)的計(jì)算公式=邊際貢獻(xiàn)/息稅前利潤(rùn)
請(qǐng)參考以下計(jì)算過程:
總成本習(xí)性模型為y=1 0 0 0 0+3x
得出:
F=固定成本=10000
V=變動(dòng)成本=3
Q=20000
P=6元
邊際貢獻(xiàn)=(6-3)*20000=60000
息稅前利潤(rùn)=60000-10000=50000
經(jīng)營(yíng)杠桿系數(shù)=60000/50000=1.2
希望可以幫助到您O(∩_∩)O~
每天努力,就會(huì)看到不一樣的自己,加油!
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2022 12/13 18:45
?老師好了嘛
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2022 12/13 18:46
謝謝老師
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Anan老師 
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2022 12/13 18:47
不客氣的~
五星好評(píng)是對(duì)會(huì)計(jì)課堂最大的支持和鼓勵(lì)!
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