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費用と利益

Posted at

費用には固定費と変動費がある

固定費

売上に関係なく発生するお金

変動費

売上と比例して増減するお金

損益分岐点

損益分岐点

損失(赤字)と利益(黒字)とが分岐するところ。

損益分岐点売上高

損益分岐点になる時の売上高

変動費率と損益分岐点

変動費率

損益分岐点売上だけを算出するために使う値

変動費の求め方

変動費 = 売上高 * 変動費率

損益分岐点売上高の求め方

損益分岐売上高 = 変動費 + 固定
             =(損益分岐点売上高 * 変動率) + 固定費

問題を解いた時の気づき

  • もっと計算をしなければならない。
  • 売上高の傾きが変動率の傾きよりも急だったら損益分岐点の変化は正比例しないのか。
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