= 1000 ., .. I = 1000
I = TR - TC
TR = P*V
TC = FC + V*AVC
P*V FC V*AVC = 1000
V(P AVC) FC = 1000
V = (1000 + FC) / (P AVC)
V = (1000 + 500) / (2 1) = 1500 .
, 1000 , 1500 .
4 , , , 3
P = 3
I = 0
V = (FC + I) / (P AVC)
V = (500 + 0) / (3 1) = 250 .
5 , , 0,5 .
AVC = 0,5
I = 0
P = 2
V = (FC + I) / (P AVC)
V = (500 + 0)/ (2 0,5) = 334 .
, , .
CM
CM = TR AVC* V
CM = CM/ TR
CM = 1 (AVC/ P)
= TFC
1- AVC/P
?
4 ( ).
1. : .
2. .
3. () .
4. .
Sword , , :
, $ 8 10
, $ 11 14
, $ 3 4
Sword 30000$. Sword :
I
2 1 .
II
3 4 .
, , I:
2 1 , $ 2*8 + 1*10 = 26$
2 1 ,$ 2*11 + 1*14 = 36$
2 1 , $ 36 - 26 = 10$
(3) :
= 30000$ / 10$ = 3000 ,
3000*2 = 6000
3000*1 = 3000 .
II:
3 4 , $ 3*8 + 4*10 = 64$
3 4 ,$ 3*11 + 4*14 = 89$
3 4 , $ 89 - 64 = 25$
:
= 30000$ / 25$ = 1200 ,
1200*3 = 3600
1200*4 = 4800 .
, CVP- . .
|
|
2
2 :
I | II | |
5,29 | 6,24 | |
18,9 | 16,00 |
3
2 : 2 ( ) .
, . |
.
:
= 80000/16= 5000 .
= 185000/30 = 6167 .
P/V :
, . .
40
5 6,17 7,5 V , . .
, . .
. - , Y- . :
Y = 50X 34X - 80000
Y = 50X 20X - 185000
X = 7500 .
Y = 40000 .
: V 7500 , V 7500 . .
2:
. 3 :
-
-
- .
1000 .
: | ||||
30,0 | 60,0 | 10,0 | ------ | |
30,00% | 60,00% | 10,00% | 100,00% | |
(.6/.1) | 20,00% | 33,33% | 50,00% | 31,00% |
------ | ------ | ------ | ||
() | ------- | ------ | ------ |
31,00% = 20,00´0,3 + 33,33´0,6 + 50,00´0,1
:
-
-
1.
) .
= 60000´0,3 = 18000 (. )
= 60000´0,6 = 36000 (. )
= 60000´0,1 = 6000 (. )
60000 (. )
= 18600/0,31 = 60000
) .
= 18000/30,0 = 600 (. )
|
|
= 36000/60,0= 600 (. )
= 6000/10,0 = 600 (. )
2.
: | ||||
30,0 | 60,0 | 10,0 | ------ | |
30,00% | 30,00% | 40,00% | 100,00% | |
(.6/.1) | 20,00% | 33,33% | 20,00% | 36,00% |
------ | ------ | ------ | ||
() | ------- | ------ | ------ |
) .
= 51667´0,3 = 15500 (. )
= 51667´0,3 = 15500 (. )
= 51667´0,4 = 20667 (. )
: 51667 (. )
= 18600/0,36 = 51667
) .
= 15500/30,0 = 516 (. )
= 15500/30,0 = 258 (. )
= 20667/10,0 = 2067 (. )
, , : . :
() | |
: | |
(, , /) | |
() | (3000) |
( ).
: , () .
1. :
:
7800
= = ---------------------- = 0,65
12000
4200
= = ---------------------- = 0,35
12000
15600 * 0,35 = 5460
15600 * 0,65 = 10140
: | |||
() | (3360) | (3000) |
2. :
:
18300
= = ------------- = 0,74
24600
6300
= = -------------- = 0,26
24600
15600 * 0,26 = 4056
|
|
15600 * 0,74 = 11544
: | |||
() | (1044) | (1956) | (3000) |
:
.
, :
32400
10500
15600
() (6300)