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mon gia
mon gia
9.5
9 P3
% Sales Unit sales Unit Sales change in Change in CHANGE IN
Change change change form contribution incremental PROFIT
0.00% 0 (500) -1750 0 -1750
10.00% 400 (100) -350 0 -350
no 10% 400 (100) -350 0 -350
12.50% 500 - 0 0 0
15% 600 100 350 0 350
Ok 20% 800 300 1050 0 1050
no 25.00% 1000 500 1750 2000 -250
30% 1200 700 2450 2000 450
40% 1600 1,100 3850 2000 1850
9
9.5
9 P3
% Sales Unit sales Unit Sales change in Change in CHANGE IN
Change change change form contribution incremental PROFIT
0.00% 0 BE (500) -1750 fix cost 0 -1750
10.00% 400 (100) -350 0 -350
no 10% 400 (100) -350 0 -350
12.50% 500 - 0 0 0
15% 600 100 350 0 350
Ok 20% 800 300 1050 0 1050
no 25.00% 1000 500 1750 2000 -250
30% 1200 700 2450 2000 450
40% 1600 1,100 3850 2000 1850
9.5
9 P3 4000 4,561
% Sales Unit sales Unit Sales change in Change in CHANGE IN
Change change change form contribution incremental PROFIT
0.00% 0 BE -561 -2,119 fix cost 0 -2,119
10.00% 400 -161 -609 0 -609
no 10.00% 400 -161 -609 0 -609
14.04% 561 0 0 0 0
15.00% 600 39 146 0 146
Ok 20.00% 800 239 901 0 901
no 25.00% 1,000 439 1,656 2,000 -344
30.00% 1,200 639 2,411 2,000 411
40.00% 1,600 1,039 3,921 2,000 1,921
trường hợp 2
be=19,21% % Sales Unit sales Unit Sales change in Change in CHANGE IN
Change change change form contribution incremental PROFIT
p=9,5 0.00% 0 BE (500) -2000 fix cost 0 -2000
no 5.00% 0 (500) -2000 0 -2000
no 10% 400 (100) -400 0 -400
ok 15% 600 100 400 0 400
19.21% 768.4 268 1073.6 0 1073.6
20% 800 300 1200 0 1200
25.00% 1000 500 2000 2000 0
30% 1200 700 2800 2000 800
40% 1600 1,100 4400 2000 2400
p=9 % Sales Unit sales Unit Sales change in Change in CHANGE IN
Change change change form contribution incremental PROFIT
0.00% 0 BE (500) -1750 fix cost 0 -1750
5.00% 0 (500) -1750 0 -1750
no 10% 400 (100) -350 0 -350
15% 600 100 350 0 350
19.21% 768.4 268 939.4 0 939.4
ok 20% 800 300 1050 0 1050
no 25.00% 1000 500 1750 2000 -250
30% 1200 700 2450 2000 450
40% 1600 1,100 3850 2000 1850
dường đỏ: sale dự báo
ddduwonghf xanh: đuqòng be
5000
4400
4000
3000
2800
-1000
-1200
-2000 -2000
-3000
p=9
5000
4000 3850
3000
2450 ch
2000 200020002000
1750 C
co
1000 1050
350
0 0 0 0 0 0 0
1 2 -350
3 -350
4 5 6 7 8 9
-1000
-2000
-1750
-3000
-1000
-2000
-1750
-3000
sluong cao hơn/trên be => tăng LN
4400
2800
p=9
3850
Giá thay đổi nhưng VC Trạng thái hiện hữu Giải pháp 1
và Fixed Cost không đổi
Gía (P) 10 9.5
Biến phí đơn vị (VC) 5.5 5.50
Biên lợi nhuận gộp (M) 4.5
∆P (0.50)
∆VC
NEW M 4.00
∆M
∆FIXED COST
%BE -∆P/(M + ∆P) 12.50%