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Unit variable cost refers to the average apportionment amount of variable cost contained in unit goods, that is, the ratio of total variable cost to sales volume.
Target profit=total revenue - total expenditure=sales volume * (unit price - unit variable cost) - fixed cost[1]
Unit price - [(total income - total expenditure+fixed cost)/Sales volume]=unit variable cost[1]
perhaps[1]
Unit price - [(target profit+fixed cost)/sales volume]=unit variable cost[1]
It can be concluded that since the profit is uncertain, the unit variable cost is also uncertain.[1]
2. Division of fixed cost and variable cost in finance[1]
(1) How are fixed costs and variable costs divided financially?[1]
In finance, the division of fixed cost and variable cost generally depends on whether the cost item changes with the change of production and sales volume.If the cost item increases gradually with the change of production and sales volume, it is the variable cost;The cost items that do not change with the production and sales volume are fixed costs.[1]
(2) What are the control measures for these two costs?[1]
A. Variable costs, generally including raw material costs and direct workersPiece rate wage。Since the increase of this part of cost is proportional to the output, we should start with reducing the purchase cost of raw materials, formulating economic batch, formulating performance bonus to mobilize workers' enthusiasm, and improving the yield rate.[1]
B. Fixed costs generally include fixed wages of direct workers, wages of production management personnel, rent (or depreciation of self owned plants), depreciation of machinery and equipment, and machinery maintenance costs.Since this part of cost does not increase with the increase of output, and the monthly variation is not large, the unit cost is reduced with the increase of output, so increasing output is the most direct way to reduce fixed costs.[1]
Impact on profits
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Influence of unit variable cost on profit:
In this enterprise, unit variable cost refers to the material cost of a unit product. Therefore, the analysis of the impact of unit variable cost on profits is actually the analysis of the impact of the rise and fall of the cost (price) of raw materials on profits.[1]
1. The impact of the increase in unit variable costs on profits.
The unit variable cost increased by 5 percentage points, and the profit decreased by 24.22 percentage points (or 5 × 4.84=24.2), with a decrease of 1132500 yuan.
When the unit variable cost increases by 10 percentage points, the profit decreases by 48.44 percentage points (or 10 × 4.844=48.44), with a decrease of 2265000 yuan.
When the unit variable cost increases by 15%, the profit decreases by 72,67 percentage points, with a decrease of 3397500 yuan.
(5) With the increase of unit variable cost, the enterprise's affordability:
If the unit variable cost increases, the enterprise's affordability is x, that is, the profit=0
[191.99 - (151+151x)] × 150000-1473012=0
[40.99-151x]×150000=1473012
6148500-22650000x=1473012
22650000x=4675488
x=20.64%
Once the price increase of materials exceeds 20.64%, the enterprise can't bear it. The performance is that the product is a loss making product.In fact, even if the material price is increased by 15%, the enterprise can't bear it, because the profit is reduced by 72.67% at this time.
2. The impact of unit variable cost reduction on profits.
When the unit variable cost decreases by 1 percentage point, the profit increases by 4.84 percentage points, the increase is 226500 yuan, and the sensitivity is 1:4.84.
When the unit variable cost decreases by 5%,Unit marginal contribution48.54 yuan, the profit increased by 24.22 percentage points, with an increase of 1132500 yuan.Other schemes are similar.Therefore, it is of great significance to control material consumption and reduce material costs in enterprises.