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              2015年造價工程師考試常用公式---盈虧平衡分析

              時間:2015-06-04 17:56來源:中建教育點擊量:
                     B=P*Q-CV*Q-CF-t*Q 其中B—利潤;P—單位產品售價;Q—銷量或生產量;t—單位產品銷售稅金和單位產品增值稅;CV——單位產品變動成本;CF——固定成本

                     (1)產量表示的盈虧平衡點BEP(Q)=(年固定總成本)/(單位產品銷售價格——單位產品可變成本——單位產品銷售稅金及附加—單位產品增值稅)

                     (2)生產能力利用率表示盈虧平衡點BEP(%)=(盈虧平衡點銷售量)/(正常年份銷售量)*100%

                     (3)、生產能力利用率表示盈虧平衡點BEP(%)=(年固定總成本)/(年銷售收入—年可變成本—年銷售稅金及附加—年增值稅)

                     (4)用銷售額表示的盈虧平衡點銷售額BEP(S)=(單位產品銷售價格*年固定總成本)/(單位產品銷售價格——單位產品可變成本——單位產品銷售稅金及附加—單位產品增值稅)

                     (5)用銷售單價表示的盈虧平衡點BEP(P)=(年固定總成本)/(設計生產能力)+單位產品可變成本+單位產品銷售稅金及附加+單位產品增值稅

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