Operations and break-even decisions

어휘

English	의미
contribution/ˌkɒntrɪˈbjuːʃn/	기여도
margin of safety/ˈmɑːdʒɪn ɒv ˈseɪfti/	안전 마진

조사할 수 있는 의사결정

연습

Match the terms to their precise meanings.

난이도 2/5 · 140 코인 + 오늘 첫 완료 시 소액 보너스

매치 하나를 선택한 후 목적지를 지정하세요. 매치를 두 개 선택하여 교체할 수 있습니다. Esc 키를 누르면 선택이 취소됩니다. 매치를 드래그하여 이동할 수도 있습니다.

Selling price per unit minus variable cost per unit.

Actual or forecast output above break-even output.

연습

How many units must be sold to break even in this model?

난이도 1/5 · 100 코인 + 오늘 첫 완료 시 소액 보너스

300 units.
No limit applies. The best choice depends on demand and the risks of unused capacity.
No limit applies. A workshop considers a machine with higher fixed cost and lower variable cost.

연습

Which caution belongs to this particular task?

난이도 1/5 · 100 코인 + 오늘 첫 완료 시 소액 보너스

No limit applies. 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.
No limit applies. Fixed cost is 6,000, selling price is 50 and variable cost per unit is 30. Contribution = 50 − 30 = 20.

연습

No limit applies. This one case settles the question for every setting.

난이도 1/5 · 100 코인 + 오늘 첫 완료 시 소액 보너스

연습

Choose the two statements supported by this lesson.

난이도 2/5 · 140 코인 + 오늘 첫 완료 시 소액 보너스

Operations transform inputs into outputs. Job, batch and flow production suit different volumes and levels of customization.
Break-even output = 6,000/20 = 300 units. At 400 units, margin of safety = 400 − 300 = 100 units.
No further check is required. Break-even assumes stable unit prices and costs and that output is sold. It does not prove demand exists.