来自：ACCA > PM > 串讲直播 2023-12-01 00:56
请问这两题怎么解
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110天前
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xyz
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288
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110天前
wangxiaomin 2023-12-01 09:44
致精进的你:
同学，1)错误 Sales volume's sensitivity=change in sale volume/original sale volume =(650-100)/650=84.6% Working: 令profit =0则0=2*Q-845/650*Q-70 New sale volume=100 Old sale volume=650 Change in sale volume=650-100 Sale price's sensitivity=change in sales price/original sale price =(2-1.41)/2=30% Working: 令profit=0则0=650*P-845-70 New Price=1.41 Old Price=2 Change in sale price=2-1.41=0.59 敏感系数越小越敏感，销售价格比销售数量更敏感，故1)描述错误，正确的表述应为: The investment is less sensitive to a change in sales volume than sales price. 2)错误 Profit依旧大于0 Sale 1300 Variable -845*1.44=-1216 Contribution 83.2 Fixed cost -70 Profit 13.2>0 3)正确 Sensitivity of fixed cost= Change in fixed cost/Original fixed cost =385/70=550% 4)正确 CPU=455/650=$0.7 per unit Breakeven point= Fixed cost/ CPU=70/0.7=100 Margin of safety % =(Budgeted sales volume- Breakeven point volume)/Budgeted sales Volume =(650- 100)/650 =84.6%
The real talent is resolute aspirations.
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追问12023-12-01 10:35
请问这两个公式是怎么得出来的
回答2023-12-02 10:43
同学，2【1300/650 销售总额除以销售数量】*Q是销售额，减去VC845，是总的contribution，然后除以650数量得contribution per unit，在乘以Q是实际销售量的销售额，最后减去FC。另一个公式同理。
追问22023-12-02 13:40
为什么change in fixed cost 是385，并且为什么要令profit=0？
回答2023-12-02 13:45
同学，这是计算sensitive的方式，解题思路哈
