一般情况下,如果产品的销售价格、销售税金和单位成本都保持不变,人们往往认为产品销售利润会随着产销量的变动同比例增减。如某种产品售价10元,产品税率10％,单位成本7元,基数产销量1000件,则基数利润为:单位利润2元(10-10×10％-7);利润总额2000元(1000×2)。当产销量增长5％时,利润总额将增长100元(2×1000×5％);产销量增长10％,利润总额增长200元(2×1000×10％)。事实上,由于固定成本的存在,产销 Under normal circumstances, if the sales price, sales tax, and unit cost of the product remain the same, people often think that the product sales profit will increase or decrease in proportion to the change in production and sales volume. For example, if the price of a certain product is RMB 10, the product tax rate is 10%, the unit cost is RMB 7, and the basic number is 1,000, the base profit is: RMB 2 (10-10×10%-7) per unit of profit; the total profit is RMB 2,000 ( 1000×2). When production and sales increase by 5%, total profit will increase by 100 yuan (2x1000x5%); production and sales volume will increase by 10%, and total profit will increase by 200 yuan (2x1000x10%). In fact, due to the existence of fixed costs, production and sales