Xaiv cov qhab-nees sib npaug hauv chav nyob siv cov qauv: Break-Even point (units)=Cov Nqi Them ÷ (Cov nqi muag khoom ib chav - Cov nqi sib txawv hauv ib chav) lossis hauv cov nyiaj muag khoom siv cov qauv: Break- Txawm taw tes (muag duas)=Tus Nqi Them Nqi ÷ Kev Pabcuam Margin Kev Pabcuam Margin Kev Pabcuam Margin (CM), lossis nyiaj daus las rau ib chav, yog tus nqi muag ib chav rho tawm tus nqi sib txawv ntawm ib chav tsev. "Kev Pabcuam" sawv cev rau ib feem ntawm cov nyiaj tau los ntawm kev muag khoom uas tsis tau siv los ntawm cov nqi sib txawv thiab yog li pab txhawb rau kev pab them nqi kho mob. https://en.wikipedia.org › wiki › Contribution_margin
Kev sib koom tes - Wikipedia
Yuav ua li cas yog tus yuam sij rau qhov taw tes?
Nyob hauv kev lag luam kev lag luam, cov qauv sib txawv ntawm cov ntsiab lus tau txiav txim siab los ntawm kev faib tag nrho cov nqi tas li cuam tshuam nrog kev tsim khoom los ntawm cov nyiaj tau los ntawm ib tus neeg rho tawm cov nqi sib txawv ntawm ib chav tsev. Nyob rau hauv cov ntaub ntawv no, cov nqi tas li xa mus rau cov uas tsis hloov pauv raws li tus naj npawb ntawm cov khoom muag.
Dab tsi yog qhov taw tes tawg?
Koj lub ntsiab lus tawg yog lub ntsiab lus uas tag nrho cov nyiaj tau los sib npaug tag nrho cov nqi lossis cov nuj nqis. Lub sijhawm no tsis muaj txiaj ntsig lossis poob - hauv lwm lo lus, koj 'sib tsoo'.
Yuav ua li cas koj suav cov ntsiab lus sib cais nrog piv txwv?
Txhawm rau xam koj lub tuam txhab qhov sib tw, siv cov qauv hauv qab no:
- Tus Nqi Kho Mob ÷ (Nqi - Hloov pauvNqi)=Breakeven Point in Units.
- $60,000 ÷ ($2.00 - $0.80)=50,000 units.
- $50,000 ÷ ($2.00-$0.80)=41,666 units.
- $60,000 ÷ ($2.00-$0.60)=42,857 units.
Koj suav li cas kev muag khoom tawg?
Break-even Sales= Tag Nrho Cov Nqi Them Tag Nrho / (Cov Nyiaj Tau Los Ntawm Kev Sib Koom) Kev Sib Koom Tes=1 - (Variable Costs / Revenues)
