Break-even akontaabu afiri

Break-even akontaabu afiri

Hu adetɔn dodow ne sika a wohia de kata ka a ɛnsesa ne ka a ɛsesa so.

TE MMUAE NO ASE

Ɔkwan bɛn so na wobu eyi?

Bo a woayi variable cost afi mu yɛ contribution margin wɔ unit biara so. Adetɔn biara de saa sika no boa ka a ɛnsesa kosi sɛ mfaso bedu hwee.

Break-even units fomulaBreak-even units = ka a ɛnsesa ÷ (bo − ka a ɛsesa)

Nhwɛso a mfaso wɔ so

Wɔ fixed costs $25,000 ne contribution margin $45 mu no, aguadi no hia sɛ ɛtɔn units 556 de du break-even.

Nsusuwii, nea nea afi mu aba kyerɛ ne mfomso a ɛtaa ba

Akontaabu nsusuwii

  • Adetɔn bo ne variable cost wɔ unit biara so no nsesa.
  • Ka a ɛnsesa nyinaa yɛ bere koro a wɔde yɛ nhwehwɛmu no de.
  • Wɔtɔn unit biara a wɔyɛ na nneɛma a wɔtɔn no nsesa.

Sɛnea wobɛte nea afi mu aba no ase

  • Wɔma break-even units no kɔ unit a edi mu a ɛwɔ soro efisɛ unit fã ntumi nkata ka so.
  • Contribution margin yɛ sika a adetɔn biara de boa ka a ɛnsesa ne mfaso.
  • Adetɔn a ɛtra break-even no de contribution profit ba sɛ nsusuwii no nsesa nkutoo.

Mfomso a ɛtaa ba a ɛsɛ sɛ wokwati

  • Sɛ wubu ka a ɛsesa kakra sɛ ka a ɛnsesa koraa.
  • Sɛ wode adetɔn bo average a ebu n’ani gu ntewmu ne returns so di dwuma.
  • Sɛ wo werɛ fi capacity anohyeto anaa step costs wɔ dodow a ɛkorɔn mu.