손익분기점 분석 및 매트릭스 분석
Break Even Point Matrix Analysis
Cost
FC: 1,000원
VC: Sale's x 50%
The Break Even Point Analysis
Risk / Over > 75% BEPr 75% > Under / Good
BEP 2,000
Loss VC
Recovery FC
Recovery VC
Benefit
Sale's
TC
FC
A, B, C, D, E, F
TC: Total Cost (VC + FC)
VC: Variable Cost
CM: Contribution Margin
FC: Fix Cost
GM: Gross Margin
CMr: Contribution Margin Rate
BEP: Break Even Point
BEPr: Break Even Point Rate
SMr: Safe Management Rate
BEP Matrix
Economic gain's of scale
Fix Cost Over
Target Net Income
Contribution Profit Limit
[Formula]
○ Contribution Margin Rate Formula
(Contribution Margin / Sale's)
○ Break Even Point Rate Formula
(Fix Cost / Contributio Margin)
○ Break Even Point Sale's Formula
(Fix Cost / Contribution Margin Rate)
○ Safe Management Rate Formula
(100% - Break Even Point Rate)
○ Target Net Income Sale's Formula
(Fix Cost + TNI) / Contribution Margin Rate
○ Target Net Income Sale's Quantity Formula
(Fix Cost + TNI) / Contribution Margin Per Unit
Fix Cost Over Alternative Plan
• Review of the increase in the sale price
• Generating economic benefits of scale through mass production
• Alternative conversion to variable cost of fixed cost
① Transition to variable salary of fixed salary
② Increase to outsourced production rather than in-house production
③ Encourage the acquisition of leaseassets rather than acquiring in-house production facilities
Contribution Profit Limit Alternative Plan
• Review of the increase in the sale price
• Replaced by high-value raw materials
• Alternative conversion to fixed cost of variable cost
① Transition to fixed salary of variable salary
② Increased outsourced production rather than in-house productione
③ Encourage the purchase of in-house facilities rather than rental assets
저작권자 / 한국경영회계연구원 / 원장: 조현석
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