財(cái)務(wù)管理與財(cái)務(wù)分析運(yùn)營管理課件a(已修改)
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【正文】 169。 2020 Pearson Education Decision Making Supplement A 169。 2020 Pearson Education BreakEven Analysis ?Breakeven analysis is used to pare processes by finding the volume at which two different processes have equal total costs. ?Breakeven point is the volume at which total revenues equal total costs. ?Variable costs (c) are costs that vary directly with the volume of output. ?Fixed costs (F) are those costs that remain constant with changes in output level. 169。 2020 Pearson Education ?“Q” is the volume of customers or units, “c” is the unit variable cost, F is fixed costs and p is the revenue per unit ?cQ is the total variable cost. ?Total cost = F + cQ ?Total revenue = pQ ?Breakeven is where pQ = F + cQ (Total revenue = Total cost) BreakEven Analysis 169。 2020 Pearson Education BreakEven Analysis can tell you… ?If a forecast sales volume is sufficient to break even (no profit or no loss) ?How low variable cost per unit must be to break even given current prices and sales forecast. ?How low the fixed cost need to be to break even. ?How price levels affect the breakeven volume. 169。 2020 Pearson Education Hospital Example Example A hospital is considering a new procedure to be offered at $200 per patient. The fixed cost per year would be $100,000, with total variable costs of $100 per patient. Q = F / (p c) = 100,000 / (200100) = 1,000 patients What is the breakeven quantity for this service? 169。 2020 Pearson Education 400 – 300 – 200 – 100 – 0 – Patients (Q) Dollars (in thousands) | | | | 500 1000 1500 2020 Quantity Total Annual Total Annual (patients) Cost ($) Revenue ($) (Q) (100,000 + 100Q) (200Q) 0 100,000 0 2020 300,000 400,000 Hospital Example Example continued 169。 2020 Pearson Education Quantity Total Annual Total Annual (patients) Cost ($) Revenue ($) (Q) (100,000 + 100Q) (200Q) 0 100,000 0 2020 300,000 400,000 400 – 300 – 200 – 100 – 0 – Patients (Q) Dollars (in thousands) | | | | 500 1000 1500 2020 (2020, 400) Total annual revenues Quantity Total Annual Total Annual (patients) Cost ($) Revenue ($) (Q) (100,000 + 100Q) (200Q) 0 100,000 0 2020 300,000 400,000 169。 2020 Pearson Education Total annual costs Patients (Q) Dollars (in thousands) 400 – 300 – 200 – 100 – 0 – | | | | 500 1000 1500 2020 Fixed costs
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