Operations and break-even decisions · Opérations et décisions du point mort
| English | Français |
|---|---|
| contribution/ˌkɒntrɪˈbjuːʃn/ | marge contributive |
| margin of safety/ˈmɑːdʒɪn ɒv ˈseɪfti/ | marge de sécurité |
A decision you can investigate
- A workshop considers a machine with higher fixed cost and lower variable cost.
- The best choice depends on demand and the risks of unused capacity.
Build the explanation
- Operations transform inputs into outputs. Job, batch and flow production suit different volumes and levels of customization.
- Break-even output equals fixed cost divided by contribution 边际贡献 per unit when the simplifying assumptions hold.
Match the terms to their precise meanings. · Reliez les termes à leurs significations précises.
Use these definitions in the particular context of Operations and break-even decisions. · Utilisez ces définitions dans le contexte spécifique des opérations et des décisions concernant le seuil de rentabilité.
Work through the evidence
- Fixed cost is 6,000, selling price is 50 and variable cost per unit is 30. Contribution = 50 − 30 = 20.
- Break-even output = 6,000/20 = 300 units. At 400 units, margin of safety 安全边际 = 400 − 300 = 100 units.
How many units must be sold to break even in this model? · Combien d'unités doivent être vendues pour atteindre le seuil de rentabilité dans ce modèle ?
Fixed cost is 6,000, selling price is 50 and variable cost per unit is 30. Contribution = 50 − 30 = 20. Break-even output = 6,000/20 = 300 units. At 400 units, margin of safety = 400 − 300 = 100 units. · Le coût fixe est 6,000, le prix de vente est 50 et le coût variable unitaire est 30. Contribution = 50 − 30 = 20. Seuil de rentabilité = 6,000/20 = 300 unités. À 400 unités, marge de sécurité = 400 − 300 = 100 unités.
Which caution belongs to this particular task? · Quelle précaution appartient à cette tâche particulière ?
Break-even assumes stable unit prices and costs and that output is sold. It does not prove demand exists. HL adds lean quality, planning, contingency, R&D and information systems; evaluation must connect these to context. · Le seuil de rentabilité suppose des prix et coûts unitaires stables ainsi que la vente de la production. Il ne prouve pas l'existence d'une demande. HL ajoute la qualité lean, la planification, les situations contingentes, la R&D et les systèmes d'information ; l'évaluation doit relier ces éléments au contexte.
The explanation in this lesson makes a conditional claim; relevant context and evidence still matter. · L'explication de cette leçon formule une affirmation conditionnelle ; le contexte et les preuves pertinents restent importants.
HL adds lean quality, planning, contingency, R&D and information systems; evaluation must connect these to context. · HL ajoute la qualité lean, la planification, la gestion des contingences, la R&D et les systèmes d'information ; l'évaluation doit relier ces éléments au contexte.
Test the limits
- Break-even assumes stable unit prices and costs and that output is sold. It does not prove demand exists.
- HL adds lean quality, planning, contingency, R&D and information systems; evaluation must connect these to context.
Choose the two statements supported by this lesson. · Choisissez les deux affirmations soutenues par cette leçon.
The concept and worked evidence support these claims; the stated limits rule out the universal shortcut. · Le concept et les exemples développés soutiennent ces affirmations ; les limites énoncées excluent le raccourci universel.
Apply and explain your answer
- How many units must be sold to break even in this model?
- 300 units.
Use the terms precisely
- contribution: Selling price per unit minus variable cost per unit.
- margin of safety: Actual or forecast output above break-even output.
Fixed cost is 6,000, selling price is 50 and variable cost per unit is 30. Contribution = 50 − 30 = 20. Break-even output = 6,000/20 = 300 units. At 400 units, margin of safety = 400 − 300 = 100 units.
Break-even assumes stable unit prices and costs and that output is sold. It does not prove demand exists. HL adds lean quality, planning, contingency, R&D and information systems; evaluation must connect these to context.
Operations transform inputs into outputs. Job, batch and flow production suit different volumes and levels of customization.