2013мʦ8.2Ӧ

ڰ¡ɱ[ͷֲ]

ڶڡӦ
һ
һĺ
ҲбCVPCostVolumeProfit Analysisڳɱ̬ͱ䶯ɱģʽĻϣͨоҵһڼڵijɱҵ֮ϵʾ֮ڹԣΪҵԤ⡢ߡ滮ҵṩҪIJϢһֶҪȫ߼ʷֲƷĿԷݡ
Ļ
һ˵Ҫĸǰ᣺
1.ܳɱɹ̶ɱͱ䶯ɱɪ
üҪҵȫɱ԰̬Ϊ䶯ɱ͹̶ɱұ䶯ɱܶҵ䶯̶ɱܶֲ䡣ɱϰԻֳɱĻǰ
2.ҵȫԹϵ
üҪҵı仯仯֮ӦȫԹϵˣطΧڱ仯ʱƷĵ۲ᷢ仯
3.ƽ⪥
赱ڲƷҵһ£Ǵˮƽ䶯Ӱ졣ٶÿIJƷڵȫ۳ȥƽ⡣
4.Ʒṹȶ
ͬʱ۶ֲƷҵ۲ƷƷֽṹ䡣һ۶ֲƷҵԼֵʽֵIJƷIJ仯ʱԭƷIJȫƷIJռıزᷢ仯
Ļԭ
1.Ļϵʽ
ǵҪۡ롢λ䶯ɱ̶ɱϢ˰ǰȡЩ֮Ĺϵлʽӳ
Ϣ˰ǰ룭ܳɱ
룭䶯ɱ+̶ɱ
×ۣ×λ䶯ɱ̶ɱ
×ۣλ䶯ɱ̶ɱ
໥ϵıĸһֵ
2.߼ʹ
߼ʹףֳΪ߼󡢹ëȣָƷȥ䶯ɱ߼ʹ׵ıʽ֣һԾԶֵı߼ʹףΪ߼ʹܶ͵λ߼ʹףһʾı߼ʹʣDZ߼ʹ۶ıʡ
߼ʹܶ룭䶯ɱ
×λ߼ʹ
×߼ʹ
λ߼ʹףۣλ䶯ɱ
×߼ʹ

ϵ󡢱߼ʹ׼̶ɱ֮ĹϵԱʾΪ
Ϣ˰ǰ󣽱߼ʹף̶ɱ
×λ߼ʹף̶ɱ
×߼ʹʣ̶ɱ
81ijҵײƷۼΪ60Ԫ/λ䶯ɱ24Ԫ̶ɱܶ100000Ԫ20000Լ㵥λ߼ʹס߼ʹܶ߼ʹʼϢ˰ǰ
λ߼ʹףۣλ䶯ɱ602436Ԫ
߼ʹܶλ߼ʹ×36×20000720000Ԫ
߼ʹʣ36÷60×100%60%

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