ְмʮ

Űϵһָֽ
ʲ=/ƽȨ
ָķӷĸͬʱƽʲ:
ʲ=×ƽʲ/ƽȨ×ƽʲ
=/ƽʲ×ƽʲ/ƽȨ棩
=ʲ×Ȩ
ʲ=/ƽʲ
ָķӷĸͬʱӪҵ뾻:
ʲ=/ƽʲ
=×Ӫҵ뾻/ƽʲ×Ӫҵ뾻
=/Ӫҵ뾻×Ӫҵ뾻/ƽʲ
=Ӫҵ×ʲת
ŰϵĺĹʽ:
ʲ=Ӫҵ×ʲת×Ȩ
ӹʽпʲʸߵ͵:ӪҵʣӯʲתʺȨֽ֮󣬿԰Ѿʲһۺָ귢仯ԭ廯ֻһۺָ˵⡣
Ȩĺ㡡
Ӽ㹫ʽԿծԽߣʲծԽȨԽߣȨ븺ծͬ䶯
P530 12-25 Űϵ
ݱ12-2ͱ12-3ԼǰеļٶABC˾2003ȵľʲʽз
ʲ=Ӫҵ×ʲת×Ȩ
2002ָ:13.33×0.92×1.41=17.29 (1)
һ:12.60×0.92×1.41=16.34 (2)
(2)-(1)=16.34-17.29=-0.95Ӫҵ½Ӱ
ڶ:12.60×0.93×1.41=16.52 (3)
(3)-(2)=16.52-16.34=0.18ʲתӰ
:12.60×0.93×1.38=16.17 (4)
(4)-(3)=16.17-16.52=-0.35Ȩ½Ӱ
ָ֮Ĺϵ:
1.ʲһۺǿIJʣǶŰϵĺġ
ָĸߵȡӪҵʣʲתȨ
2.ӪҵʷӳҵӪҵĹϵ
3.ʲתʽʾҵʲܶʵӪҵۺ
4.ȨӳȨʲĹϵȨԽ˵ҵծ̶ԽߣܸҵϴIJܸ棬ͬʱҲ˽ϴijծա
12-4֪ij˾2001Ʊй: 2002꣩
λ:Ԫ

ʲծĿ		ĩ
ʲ	8000	10000
ծ	4500	6000
Ȩ	3500	4000
Ŀ
Ӫҵ뾻	ԣ	20000
	ԣ	500

Ҫ:1Űϵеָָ꣨漰ʲծĿݵģƽ㣩:
پʲʣ
:ʲ=500÷[(3500+4000)÷2]×100% =13.33%
ʲʣλС
:ʲʣλС=500÷[(8000+10000)÷2]×100%=5.556%
Ӫҵʣ
:Ӫҵ=500÷20000×100% =2.5%
ʲתʣλС
:ʲתʣλС= 20000[(8000+10000)÷2] =2.222Σ
Ȩ
:Ȩ=1÷{1-[(6000+4500)÷2]÷[(10000+8000)÷2]} =2.4
Ȩ=[(10000+8000)÷2]÷[(4000+3500)÷2]=2.4