问题已解决
敏感系數(shù)的計(jì)算,不是應(yīng)該拿結(jié)果變動(dòng)率除以條件變動(dòng)率嗎
FAILED



同學(xué)你好,我看一下請(qǐng)稍等哈
2023 08/29 13:49

賈小田老師 

2023 08/29 13:51
同學(xué)你好,關(guān)于敏感系數(shù)的計(jì)算公式如下:
敏感系數(shù)=利潤(rùn)變動(dòng)%/因素變動(dòng)%

賈小田老師 

2023 08/29 13:52
1.單價(jià)敏感系數(shù)=(ΔEBIT/EBIT)/(ΔP/P)=(Q*ΔP/EBIT)/(ΔP/P)=Q*P/EBIT=基期銷售額/基期EBIT;

賈小田老師 

2023 08/29 13:53
2.單位變動(dòng)成本敏感系數(shù)=(ΔEBIT/EBIT)/(ΔV/V)=Q*(-ΔV)/EBIT/(ΔV/V)=-Q*V/EBIT=-變動(dòng)成本額/基期EBIT;
3.固定成本敏感系數(shù)=(ΔEBIT/EBIT)/(ΔF/F)=(-ΔF/EBIT)/(ΔF/F)=-F/EBIT=-基期固定成本/基期EBIT;
4.銷量敏感系數(shù)=(ΔEBIT/EBIT)/(ΔQ/Q)=(ΔQ*(P-V)/EBIT)/(ΔQ/Q)=基期邊際貢獻(xiàn)/基期EBIT

賈小田老師 

2023 08/29 19:08
同學(xué)你好,如果沒(méi)有其他問(wèn)題了請(qǐng)點(diǎn)亮五星好評(píng)哦,感謝支持~

84784963 

2023 08/29 20:14
答案里不是這樣的

84784963 

2023 08/29 20:15
基期數(shù)相除可以嗎

賈小田老師 

2023 08/29 20:33
你說(shuō)的基期數(shù)指的是基期的什么?我發(fā)你的公式就是基期數(shù)據(jù)相除呢
