问题已解决
某企業(yè)生產和銷售甲、乙兩種產品,產品的單價分別為4元和10元,邊際甲2貢獻率分別是20%和10%,全年固定成本為56000元。要求:(1)假設全年甲、乙兩種產品預計分別銷售50000件和30000件,試計算:①甲、乙兩種產品保本額;②甲、乙兩種產品保本量;③安全邊際額;④預計利潤。
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2023 02/19 19:49
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2023 02/20 08:34
甲產品的銷售額=4*50000=200000元
?乙產品的銷售額=10*30000=300000元
?甲產品的銷售比重=200000/(200000+300000)=40%?
乙產品的銷售比重=1-40%=60%?
甲、乙兩產品的加權平均邊際貢獻率=20%*40%+10%*60%=14%?
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2023 02/20 08:38
綜合保本點銷售額= 56000/14%=400000
甲產品的保本點銷售量 =(400000×40%)/4=40000
乙產品的保本點銷售量=?(400000×60%)/10=24000
安全邊際額=4*50000+10*30000-400000
預計利潤=(200000+300000)*14%-56000
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