损益平衡分析表

1、本、量、利关系表正常销售销售减少5% 销售增加5%销售收入300,000.00285,000.00315,000.00变动成本150,000.00150,000.00150,000.00固定成本100,000.00100,000.00100,000.00边际贡献150,000.00135,000.00165,000.00营业利润50,000.0035,000.0065,000.00边际贡献率50.00%47.37%52.38%变动成本率50.00%52.63%47.62%损益平衡点销售额200,000.00211,111.11190,909.09损益平衡点分析表销售收入固定成本变动成本总成本营

2、业利润营业利润率0.00100,000.000.00100,000.00-100,000.0030,000.00100,000.0015,000.00115,000.00-85,000.00-283.33%60,000.00100,000.0030,000.00130,000.00-70,000.00-116.67%90,000.00100,000.0045,000.00145,000.00-55,000.00-61.11%120,000.00100,000.0060,000.00160,000.00-40,000.00-33.33%150,000.00100,000.0075,000.001

3、75,000.00-25,000.00-16.67%180,000.00100,000.0090,000.00190,000.00-10,000.00-5.56%210,000.00100,000.00105,000.00205,000.005,000.002.38%240,000.00100,000.00120,000.00220,000.0020,000.008.33%270,000.00100,000.00135,000.00235,000.0035,000.0012.96%300,000.00100,000.00150,000.00250,000.0050,000.0016.67%损损

4、益益平平衡衡图图12345678910110.0050,000.00100,000.00150,000.00200,000.00250,000.00300,000.00350,000.00销售收入固定成本总成本损益平衡点分析表销售收入固定成本变动成本总成本营业利润营业利润率133,333.33100,000.0066,666.67166,666.67-33,333.33-25.00%142,857.14100,000.0071,428.57171,428.57-28,571.43-20.00%153,846.15100,000.0076,923.08176,923.08-23,076.92-1

5、5.00%166,666.67100,000.0083,333.33183,333.33-16,666.67-10.00%181,818.18100,000.0090,909.09190,909.09-9,090.91-5.00%200,000.00100,000.00100,000.00200,000.000.000.00%222,222.22100,000.00111,111.11211,111.1111,111.115.00%250,000.00100,000.00125,000.00225,000.0025,000.0010.00%285,714.29100,000.00142,857.14242,857.1442,857.1415.00%333,333.33100,000.00166,666.67