. , , .
. X 70 % , Y - 20 %. "" ( ) . . 9.3. .
, X, 30 %, Y, 80 % . , , . , Y , , , X.
9.3.
X | Y | |||
$500,000 | 100% | $500,000 | 100% | |
350,000 | 70% | 100,000 | 20% | |
150,000 | 30% | 400,000 | 80% | |
90,000 | 340,000 | |||
() | 60,000 | $ 60,000 | ||
($): | ||||
$90,000/0.30 | $300,000 | |||
$340,000/0.80 | $425,000 | |||
($): | ||||
$500,000 - $300,000 | $200,000 | |||
$500,000 - $425,000 | $75,000 | |||
(%): | ||||
$200,000/$500,000 | 40% | |||
$75,000/$500,000 | 15% |
, .
(Operating Leverage) ,
= .
:
= / .
, . , .
|
|
X | Y | |||
$500,000 | 100% | $500,000 | 100% | |
350,000 | 70% | 100,000 | 20% | |
150,000 | 30% | 400,000 | 80% | |
90,000 | 340,000 | |||
() | $ 60,000 | $ 60,000 | ||
2.5 | 6.7 |
, 10- X 25 %, Y - 67 %.
, 10- :
X | Y | |||
$550,000 | 100% | $550,000 | 100% | |
385,000 | 70% | 110,000 | 20% | |
165,000 | 30% | 440,000 | 80% | |
90,000 | 340,000 | |||
() | $ 75,000 | $100,000 | ||
25% | 67% |
: :
- ( );
- ( )?
.
X | Y | |||
$100,000 | 100% | $100,000 | 100% | |
60,000 | 60% | 30,000 | 30% | |
40,000 | 40% | 70,000 | 70% | |
30,000 | 60,000 | |||
$ 10,000 | $10,000 |
, 10 . :
X | Y | |||
$110,000 | 100% | $110,000 | 100% | |
66,000 | 60% | 33,000 | 30% | |
44,000 | 40% | 77,000 | 70% | |
30,000 | 60,000 | |||
$ 14,000 | $17,000 |
: Y , .. $7,000 $4,000 X.
, 10 .
X | Y | |||
$90,000 | 100% | $90,000 | 100% | |
54,000 | 60% | 27,000 | 30% | |
36,000 | 40% | 63,000 | 70% | |
30,000 | 60,000 | |||
$ 6,000 | $3,000 |
, , .. $4,000 $7,000 Y.
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