The advantage of this break-even chart is that it will always show the contribution being generated by a given level of sales-the contribution being represented above the break-even point by fixed cost plus profit.

 
  • 這種均衡圖的優(yōu)點(diǎn)是,它能表示出在某一銷(xiāo)售水平下所產(chǎn)生的邊際貢獻--在均衡點(diǎn)以上是固定成本加利潤。
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