&A780066001200inE7:=E6*E5inE11:=E3/(E5-E4)固定成本F2700002700-2700inE8:=E3+E4*E6inE12:=E11*E5单位变动成本v0.15400001200087003300inE9:=E7-E8inC15:=C11&"="&ROUND(E11,0)单价p0.330inC17:=C12&"="&ROUND(E12,1)销量Q26000260计算盈亏平衡点的内插附
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关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf
inI7:=I3+(I4-I3)*($L$7-$L$3)/($L$4-$L$3)销售收益R780018000540054000总成本C6600利润p1200盈亏平衡销量18000盈亏平衡销售收益5400.0盈亏平衡销量=18000Page&P&A折角参考线7000$1,700inD6:=D5-D4固定成本27000-270025,882$1,700inD8:=D6*D7-D3单位变动成本0.150.3245000495025,8820inD11:=D3/D6单价0.3232inD12:=(D3+D10)/D6单位边际贡献0.17由利润计算销量内插表inD13:=D12-D11销量2000025882.352941700利润700inD18:=D13/D12170025882.35294inD19:=1/D18目标利润1700015882应实现的销量25882.352940300033529盈亏平衡销量15882.352940安全边际1000010000应实现的销量=25882安全边际率0.39经营杠杆系数2.59Page&P&A18,000固定成本27000.2527000单位变动成本0.150.2624545单价0.3300.2722500盈亏平衡销量180000.28207690.29192860.30180000.31168750.32158820.33150000.34142110.3513500Page&P&A300inI7:=D10inH7:=H3+(H4-H3)*(I7-I3)/(I4-I3)固定成本$2,7000-2700inD11:=H7单位变动成本$0.15400003300单价$0.30边际贡献率$0.15销量20,00034,000$2,400利润$300目标利润$2,400目标销量34,000目标销量=34000Page&P&A0.293.43inE6:=E5-E4inE8:=E3/E6inE11:=E10/E9固定成本$2,70020,0000.1010.00inE10:=E9-E8inE12:=1/E11单位变动成本$0.150.3020,5000.128.20单价$0.303021,0000.147.00单位边际贡献$0.1522,0000.185.5023,0000.224.60盈亏平衡点18,00025424,0000.254.00销量25,400025,0000.283.57安全边际7,40026,0000.313.25安全边际率29%27,0000.333.00经营杠杆系数3.4328,0000.362.8029,0000.382.6430,0000.402.50经营杠杆系数=3.4,安全边际率=29%经营杠杆系数水平线200003.43254003.430.29300000.29安全边际率水平线Page&P