. : " , ...". , .
.
, , :
n ;
n ;
n ;
n (-) ;
n ;
n ;
.
. , , - . , , , , ( - , - break-event point). :
BEP ( ) = [ / ( - )] *
(, , , ). .
, , 7.
- BEP=351135/(1911000-1470000)*1911000 = 1521156 . . 1911000 ./. , .
. BEP , , . , , BEP . - " ". - , , . - ( , , " " , ).
" " - :
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" ", % = ( - ) /
, - : , . " " ( " "), , - , .
" " (1521156 . - 1170452 .)/ 1521000 . = 23 %. , 23 % .
, . , ? ( - , - operating leverage). - , 1%. :
= ( - ) / [ - - () ]
- . , , . , , .
- . , . , - , . . :
(1521000 - 1170452)/ [1521000 - 1170452 351136]= 561330/281323=0,8
, 1% 0,8%. , . , .
, , . , , ( , ). , :
1. - - . - , .
2. , - " ". " " , - - , , .
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3. - . - (, ) . .
4. - - ( , ). - - ( , ).
, - , . . , " " , , , ( ), , , ( , ). , - , " , ".