財(cái)務(wù)管理與財(cái)務(wù)分析運(yùn)營(yíng)管理課件a-資料下載頁
【導(dǎo)讀】DecisionMaking. SupplementA. Break-EvenAnalysis. Variablecosts(c)arecoststhatvary. Totalcost=F+cQ. Totalrevenue=pQ. Break-eveniswherepQ=F+cQ. Break-EvenAnalysis. tellyou…tobreakeven(noprofitornoloss). salesforecast.breakeven.volume.HospitalExample. Example. Q=F/(p-c)=100,000/(200-100)=1,000patients. 400–。300–。200–。100–。0–。Patients(Q). Do. llar. s(i. nth. ou. san. ds). 0100,0000. 2020300,000400,000. HospitalExample. Examplecontinued. 0100,0000. 2020300,000400,000. 400–。300–。200–。100–。0–。Patients(Q). Do. llar. s(i. nth. ou. san. ds). 0100,0000. 2020300,000400,000. Totalannualcosts. Patients(Q). Do. llar. s(i. nth. ou. san. ds). 400–。300–。200–。100–。0–||||. Fixedcosts. 0100,0000. 2020300,000400,000. Totalannualcosts. Patients(Q). Do. llar. s(i. nth. ou. san. ds). 400–。300–。200–。100–。0–||||. Fixedcosts. Break-evenquantity. Profits. Loss. 0100,0000. 2020300,000400,000. Totalannualcosts. Patients(Q). Do. llar. s(i. nth. ou. san. ds). 400–。300–。200–。100–。0–||||. Fixedcosts. Profits. Loss. Example. Forecast=1,500. pQ–(F+cQ). 200(1500)–[100,000+100(1500)]. $50,000. Application. ©2020PearsonEduc
【正文】 able response [] $20 $220 High demand [] 1 2 3 x $20 = $6 x $220 = $154 $6 + $154 = $160 169。 2020 Pearson Education Don’t expand Expand Do nothing Advertise $200 $223 $270 $40 $800 $160 Low demand [] Modest response [] Sizable response [] $20 $220 High demand [] 1 2 3 Solving Decision 3 Example $160 169。 2020 Pearson Education $160 Modest response [] Sizable response [] $20 $220 Solving Decision 2 Example Expanding has a higher value. $160 Low demand [] Don’t expand Expand Do nothing Advertise $200 $223 $270 $40 $800 High demand [] 1 2 3 $270 169。 2020 Pearson Education $470 x = $80 x = $162 $242 $160 $270 $160 Low demand [] Don’t expand Expand Do nothing Advertise $200 $223 $270 $40 $800 Modest response [] Sizable response [] $20 $220 High demand [] 1 2 3 Solving Decision 1 Example 169。 2020 Pearson Education Solving Decision 1 Example $242 $160 $270 $160 Low demand [] Don’t expand Expand Do nothing Advertise $200 $223 $270 $40 $800 Modest response [] Sizable response [] $20 $220 High demand [] 1 2 3 x = $480 x $160 = $64 $544 169。 2020 Pearson Education $160 $270 $160 $242 $544 Low demand [] Don’t expand Expand Do nothing Advertise $200 $223 $270 $40 $800 Modest response [] Sizable response [] $20 $220 High demand [] 1 2 3 Solving Decision 1 Example $544 169。 2020 Pearson Education Solved Problem 1 250 – 200 – 150 – 100 – 50 – 0 – Total revenues Total costs Units (in thousands) Dollars (in thousands) | | | | | | | | 1 2 3 4 5 6 7 8 Breakeven quantity $ 169。 2020 Pearson Education Solved Problem 4 Bad times [] Normal times [] Good times [] One lift Two lifts Bad times [] Normal times [] Good times [] $ $ $ $191 $240 $240 $151 $245 $441 169。 2020 Pearson Education 169。 2020 Pearson Education Question: ?Why use expectation? ? Risk Preference ? Risk neutral, Risk averse, Risk seeking ?Utility function
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