Operations and break-even decisions
הוצג| English | משמעות |
|---|---|
| contribution/ˌkɒntrɪˈbjuːʃn/ | תרומה |
| margin of safety/ˈmɑːdʒɪn ɒv ˈseɪfti/ | מרווח בטיחות |
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.
רמת קושי 2/5 · 140 מטבעות + בונוס קטן בהשלמה הראשונה היום
Use these definitions in the particular context of Operations and break-even decisions.
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?
רמת קושי 1/5 · 100 מטבעות + בונוס קטן בהשלמה הראשונה היום
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.
Which caution belongs to this particular task?
רמת קושי 1/5 · 100 מטבעות + בונוס קטן בהשלמה הראשונה היום
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.
This one Operations and break-even decisions case settles the question for every setting.
רמת קושי 1/5 · 100 מטבעות + בונוס קטן בהשלמה הראשונה היום
HL adds lean quality, planning, contingency, R&D and information systems; evaluation must connect these to context.
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.
רמת קושי 2/5 · 140 מטבעות + בונוס קטן בהשלמה הראשונה היום
The concept and worked evidence support these claims; the stated limits rule out the universal shortcut.
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.
Write from a second machine
- Fixed cost is 3,600. Selling price is 30 and variable cost per unit is 15. A forecast says 300 units will be sold.
- Calculate the contribution, the break-even output and the margin of safety at 300 units. Say what the model does not prove about demand.
Fixed cost is 3,600. Selling price is 30 and variable cost per unit is 15. Forecast output is 300 units. Calculate the contribution, the break-even output and the margin of safety, and say what the figures do not prove.
Contribution is price minus variable cost per unit. Break-even output is fixed cost divided by contribution. Margin of safety is forecast output minus break-even output.
How many units must be sold to break even in this model?
רמת קושי 1/5 · 100 מטבעות + בונוס קטן בהשלמה הראשונה היום
3,600 divided by 15 is 240. The forecast and the margin of safety are different quantities. Other options — 300 units (because that is the forecast); 60 units (because that is the margin of safety).