Basic model for calculating the critical point of profit and loss
Let P represent profit, V represents sales volume, SP represents unit price, VC represents unit variable cost, FC represents fixed cost, and BE represents break-even point. According to the profit calculation formula, the basic model of breakeven point can be obtained as follows:
The calculation of the break-even point can take two forms:
1. Calculated in physical units:
Among them, the unit price of a product is 10 yuan, the unit variable cost is 6 yuan, and the related fixed cost is 8000 yuan, so the sales volume of the breakeven point (physical unit) = 8000÷( 10-6)= 2000 (pieces). Gross profit of product contribution = unit product sales revenue-unit variable cost
2. Comprehensive calculation by amount: the sales volume of breakeven point (expressed by amount) = fixed cost ÷ contribution gross margin.
Among them, contribution gross margin = contribution gross margin/sales revenue.
Floating profit and loss refers to the floating income of the stock (which may be positive or negative) during the period when investors hold the stock again.
Investors buy stocks in the expectation that the price will rise, so there must be a holding period. During the holding period, the stock price changes, and the stock market value naturally changes. So the calculated profit and loss should be called floating profit and loss, or book profit and loss. Obviously, when the stock price rises, most investors in the market are profitable. On the contrary, it is a loss. When an investor sells a stock, he completes a transaction, and the book profit and loss becomes the actual profit and loss.
(1) Calculate the floating gain and loss. That is, the settlement institution calculates the floating profit and loss of the open positions of the members according to the settlement price of the transaction on that day, and determines the amount of the deposit payable for the open positions. The calculation method of floating profit and loss is: floating profit and loss = (settlement price of the day-opening price) x position x contract unit-handling fee. If it is positive, it means that it is a long floating profit or a short floating loss, that is, the price increase after the long position is a long floating profit, and the price increase after the short position is a short floating loss. If it is negative, it means the floating loss of bulls or the floating profit of bears, that is, the price drop after the bulls open positions indicates the floating loss of bulls, or the price drop after the bears open positions indicates the floating profit of bears. If the margin amount is not enough to maintain the open position contract, the clearing institution will inform the members to make up the difference before the second largest market opening, that is, to add margin, otherwise they will be forced to close their positions. If there are floating profits, members can't put forward this part of the profits unless the liquidation contract is closed and the floating profits are turned into actual profits.
(2) Calculate the actual profit and loss. The profit and loss realized by liquidation is called actual profit and loss. Most contracts in futures trading are closed by liquidation.
The calculation method of the actual profit and loss of bulls is:
Profit and loss = (closing price-buying price) x position x contract unit-handling fee
The calculation method of short-term profit and loss is:
Profit and loss = (selling price-liquidation) x quantity held x contract unit-handling fee
At present, there are risks in the money market, and some members have excessive trading losses, insufficient trading margins or overdrafts. The procedures for handling risks in the settlement system are as follows:
(1) Notify members to add margin;
(2) If the margin increase is not in place, first stop members from opening new positions and force members to close open positions;
(3) If the balance of the member's margin is not enough to make up for the losses after all liquidation, the member's settlement reserve at the exchange shall be used;
(4) If it is still insufficient to make up the loss, transfer the membership fee and seat fee of the member;
⑤ If it is still not enough to make up for the losses, use the risk reserve of the exchange to make recourse to the members.