Refers to the total amount of business that can enable the enterprise to achieve the state of capital preservation.

The breakeven point of a single variety has two manifestations: breakeven point sales and breakeven point sales.

Capital preservation amount = fixed cost/unit contribution marginal capital preservation amount = fixed cost/contribution marginal rate

Step 2 get together

Refers to the sales volume and sales volume achieved in order to ensure that the predetermined profit target can be achieved under the condition that the unit price and cost level are determined. Specifically, it includes achieving profit targets and sales in profit targets.

Poly amount = (fixed cost+profit target)/unit marginal contribution

Poly amount = (fixed cost+profit target)/marginal contribution rate

3. Weighted average method of cost-volume-profit analysis under multi-variety conditions.

It refers to a method of calculating the comprehensive contribution marginal rate according to the weighted average of the sales proportion of each product on the basis of mastering the contribution marginal rate of each product itself, and then calculating the multi-variety capital preservation amount and poly amount.

4. Examples

Example 1: An enterprise produces a product with a unit price of 20 yuan, with a unit variable cost of 10 yuan and a fixed cost of 20,000 yuan.

1: Calculate the break-even point (expressed by physical quantity and amount respectively).

2. What measures are there to reduce the breakeven point by 20%?

3. If the current profit of the enterprise is 10000 yuan, what measures can be taken to increase it to 20000 yuan?

Analysis:

1, breakeven point sales = fixed cost/unit contribution =20000/(20- 10)=2000.

2 A increase the unit price p:1600 * (p-10) = 20000, and get P=22.5.

B reduce the unit variable cost a: 1600 * (20-a) = 20000, and get A=7.5.

C reduce fixed costs b: b =1600 * (20-10) =16000.

3. The profit target is 10000, so the unit price is 20, the unit variable cost is 10, the fixed cost is 20000, and the sales volume is 3000. If the profit target is to be raised to 20,000 A, and other things remain unchanged, the unit price P will change:

Then (P- 10)*3000-20000=20000, P=70/3B, other things unchanged, the unit variable cost b changes:

Then (20-B)*3000-20000=20000, B=20/3C, other things unchanged, fixed cost a changes:

Then (20- 10)*3000-A=20000, A= 10000D, other things unchanged, sales r changes:

Then (20- 10)*R-20000=20000, R=4000 Example 2: An enterprise deals in two products, A and B, with unit prices of 20,10 respectively; The estimated sales volume is 20000,10000 respectively; The unit variable cost is10,4; The total fixed cost is 52,000, and the breakeven point analysis is calculated: the allocation of fixed costs (according to sales volume); Weighted marginal contribution rate

The marginal contribution rate of product A is (20- 10)/20=50%, and the estimated sales volume is 20000*20=400000.

The marginal contribution rate of product B is (10-4/ 10=60%, and the estimated sales volume is10000 *10 =100000.

The estimated total sales of the enterprise is 500,000, of which Party A accounts for 80% and Party B accounts for 20%.

Weighted average marginal contribution rate =50%*80%+60%*20%=52%

Breakeven point sales =52000/52%= 100000.

At the time of capital preservation, the sales amount of Party A =100000 * 80% = 80000; Sales of product B = 100000*20%=20000.