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上午,李科长对小王说:“小王,这里有一份资料,你计算一下这几种方案的盈亏分界点,并想法把这几个方案画在一张图表上,下午厂里开办公会用。” 小王接过这份资料后,只见上面是这样写的: 本厂产品销售价格每件10元,预计计划期内固定费用为10万元,变动费用每件为8元;通过加强经营管理,单位产品变动费用拟降低到7.50元;若增添新的生产设备,计划期内将增加折旧维修费等固定费用2万元,单位产品变动费用可降低到7元。计算一下这三种情况的盈亏分界点,产品销售为6万件时的利润情况。小王看后觉得有以上资料计算盈亏分界点,绘制盈亏分界图并不很困难,就愉快地接受了这一任务。
In the morning, Li Kechang told Xiaowang: "Wang, there is a piece of information here. You can calculate the profit and loss demarcation points of these types of programs, and you want to draw these plans on a chart and start the factory in the afternoon. The guild used.” “Wang Xiaowang took over this information and saw only the above: The factory selling price was RMB 10 per piece. It is estimated that the fixed fee will be RMB 100,000 for the planned period, and the variation fee will be RMB 8 per piece. By strengthening the management, the unit product change cost will be reduced to 7.50 yuan; if new production equipment is added, the planned fixed period will increase depreciation maintenance fees and other fixed expenses of 20,000 yuan, and the unit product change fee can be reduced to 7 yuan. Calculate the profit and loss demarcation point of these three cases, and the profit of the product sales is 60,000. After Wang saw it, he felt that having the above information to calculate the profit and loss demarcation point and drawing the profit and loss demarcation chart was not difficult, and he accepted the task happily.