ְмʮ

Ҫ
1뱾ȫʲתʣΣʲתʣΣʲṹʲռȫʲİٷֱȣ
2òʲתʲṹ䶯ȫʲתʵӰ졣
:
1뱾ȫʲתʣΣ.ʲתʣΣʲṹʲռȫʲİٷֱȣ
ȫʲת=6900/2760=2.5
ȫʲת=7938/2940=2.7
ʲת=6900/1104=6.25
ʲת=7938/1323=6
ʲṹ=(1104/2760)×100%=40%
ʲṹ=(1323/2940)×100%=45%
2òʲתʲṹ䶯ȫʲתʵӰ졣
F=a×b
aӰ죺(a1-a0)×b0
bӰ죺a1×(b1-b0)
ȫʲתܱ䶯=2.7-2.5=0.2
ʲתʽͶȫʲתʵӰ=(6-6.25)×40%=-0.1
ʲṹ䶯ȫʲתʵӰ=6×(45%-40%)=0.3
ʲӵʲת0.3ΣʲתʵĽʹʲתʽ0.1߹ͬӰʹʲת0.2
12-3 ij˾2001귢ĹΪ1000ɣĹɶȨܶΪ600Ԫʱֵֵ1.2ҵȨӾΪŬӵģ2004ĸծܶ400ԪɶȨǸծܶ32004ʱ502004ĩʲծ60ծΪ82004ù˾Ĺ̶ɱܶ170Ԫʵ־308.2ԪÿмΪ15.5Ԫ,˰33
Ҫ:
12001ĩĹɶȨܶÿɾʲ
22004ĹɶȨܶ.ʲծʡ
32004ĩĹɶȨܶ.ծܶ.Ȩʡ
42004EBIT.ʲ.ʲ.ÿ.ӯ.ѻϢ.ʱƽʡ
:
12001ĩĹɶȨܶÿɾʲ
2001ĩĹɶȨܶ=600×1.2=720Ԫ
2001ĩÿɾʲ=720/1000=0.72Ԫ/
22004ĹɶȨܶ.ʲծʡ
ĹɶȨܶ=3×400=1200Ԫ
ʲծ=400/(400+1200)×100=25%
32004ĩĹɶȨܶ.ծܶ.Ȩʡ
2004ĩĹɶȨܶ=1200×(1+50%)=1800
:=1200+600=1800
ʲȨ=1-60%=40%
ծܶ=1800×(3/2)=2700Ԫ
Ȩ=2700/1800=1.5
42004EBIT.ʲ.ʲ.ÿ.ӯ.ѻϢ.ʱƽʡ
˰ǰ=308.2/(1-33%)=460Ԫ
ծϢ=2700×8%=216Ԫ
EBIT=460+216=676Ԫ
ʲ=676/[(1600+4500)/2]×100=22.16%
ʲ=308.2/[(1200+1800)/2] ×100=20.55%
ÿ=308.2/1000=0.31Ԫ/
ӯ=15.5/0.31=50
ѻϢ=676/216=3.13
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