问题已解决
老師譬如圈出來毛利率是10%,這個毛利率中不包含銷,管,財三個費用的對吧



您好!毛利率計算不包含期間費用的
2023 09/14 17:39

84785018 

2023 09/14 18:09
老師譬如說我的固定成本是40萬,毛利率43%,我的幸虧平衡點就是40/43=93萬,就是銷售要做滿93萬,才能保本對吧。但是上面你說這里還不包含期間費用,如果我們期間費用是1萬,那就是做了93萬的情況下,最終還虧損1萬。是這樣嗎?

丁小丁老師 

2023 09/14 18:24
您好!不是,盈虧平衡點的銷售額=固定成本/單位邊際貢獻率

84785018 

2023 09/14 19:48
單位邊際貢獻率事啥意思

丁小丁老師 

2023 09/14 20:48
您好!單位邊際貢獻率=(單價-單位變動成本)/單價
