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احد يشرح لي شلون نحل الsensitivity analysis
اكسرزايز 3_20 في الكتاب صفحه 110
:tears:
3-20
1a. [Units sold (Selling price – Variable costs)] – Fixed costs = Operating income
[5,000,000 ($0.50 – $0.30)] – $900,000 = $100,000
1b. Fixed costs ÷ Contribution margin per unit = Breakeven units
$900,000 ÷ [($0.50 – $0.30)] = 4,500,000 units
Breakeven units × Selling price = Breakeven revenues
4,500,000 units × $0.50 per unit = $2,250,000
[TD="align: center"]2.
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]5,000,000 ($0.50 – $0.34) – $900,000
[/TD]
[TD="align: center"]=
[/TD]
[TD="align: center"]$ (100,000)
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]3.
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"][5,000,000 (1.1) ($0.50 – $0.30)] – [$900,000 (1.1)]
[/TD]
[TD="align: center"]=
[/TD]
[TD="align: center"]$ 110,000
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]4.
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"][5,000,000 (1.4) ($0.40 – $0.27)] – [$900,000 (0.8)]
[/TD]
[TD="align: center"]=
[/TD]
[TD="align: center"]$ 190,000
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]5.
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[TD="align: center"]
[/TD]
[TD="align: center"]$900,000 (1.1) ÷ ($0.50 – $0.30)
[/TD]
[TD="align: center"]=
[/TD]
[TD="align: center"]4,950,000 units
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]
[/TD]
[TD="align: center"]6.
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[TD="align: center"]
[/TD]
[TD="align: center"]($900,000 + $20,000) ÷ ($0.55 – $0.30)
[/TD]
[TD="align: center"]=
[/TD]
[TD="align: center"]3,680,000 units
[/TD]
>دعواتكم 
؟
