원가진단사 2급 2차 시험 손익분기점 분석보고서 작성 예시
Ⅰ. B.E.P 분석[제품별 손익분기점 분석]제품명프린터기냉장고TV컴퓨터스마트폰합 계판매가액200,000,000180,000,000150,000,000100,000,000150,000,000780,000,000변동원가121,112,74558,025,29473,322,54950,907,05968,710,588372,078,235공헌이익78,887,255121,974,70676,677,45149,092,94181,289,412407,921,765고정원가76,574,94836,010,00034,238,88934,046,66746,445,000227,315,503영업이익2,312,30785,964,70642,438,56215,046,27534,844,412180,606,262BEP매출액194,137,69153,..
2024. 7. 24.
