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保本销售额的预测是管理会计中本量利分析的一项重要内容,也是企业获利的前提分析。在西方国家普遍采用以所得税为主体的税制体系条件下,保本销售额按下列计算: 保本销售额=固定成本总额/(1-(单位变动成本/产品销售单价)) 式中分母部份“1-单位变动成本÷产品销售单价”就是“1-变动成本率”,而“1-变动成本率”即为“边际贡献率”。如以px_0表示保本销售额,a表示固定成本总额,b表示单位变动成本,p表示产品销售单价,则上式可表示为: px_0=a/(1-b/p) 在我国,目前仍以流转税(主要是产品税)为主体的税制体系,企业测算保本销售额时必须考虑产品销
The prediction of capital preservation sales is an important part of the analysis of profit and loss in management accounting, and is also a prerequisite analysis of corporate profits. In the Western countries, where taxation is the mainstay of the tax system, the principal guaranteed sales are calculated as follows: Capital preservation sales = total fixed costs / (1-(variable unit costs / unit sales price)) - The unit change cost/unit sales price is the “1-variable cost rate”, and the “1-variable cost rate” is the “marginal contribution rate.” If px_0 represents capital preservation sales, a represents the total fixed cost, b represents the unit cost of change, p represents the unit price of the product sold, then the formula can be expressed as: px_0=a/(1-b/p) In China, it is still The tax system of circulation tax (mainly product tax) is the main body, and the company must consider the product sales when calculating the capital preservation sales.