量本利分析案例

一个老太太卖茶叶蛋,每天能卖200个,1元一个,老太太付出的变动成本0.51元/每个茶叶蛋,固定成本是每天10元。假如有一个老大爷看老太太卖茶叶蛋很赚钱,他也出来卖茶叶蛋,这样一来老太太生意势必有受到影响。问题：老太太应该采取什么样的措施才能使她的利润恢复到原来水平。

原来销量单价单位变动成本固定成本利润

变化后变化百分比 200 208 4% 1 0.51 10 1.2 0.5406 9.1 20% 6% -9% 45.52% (利润增长率)

案例背景： 54 70 56 41

88 128.0552 45.52% -10% -9% -8% -7% -6% -5% -4% -3% -2% -1% 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% -50% -69.50% -68.36% -67.23% -66.09% -64.95% -63.82% -62.68% -61.55% -60.41% -59.27% -58.14% -57.00% -55.86% -54.73% -53.59% -52.45% -51.32% -50.18% -49.05% -47.91% -46.77%

销量变化百分比 -40% -61.33% -59.97% -58.60% -57.24% -55.88% -54.51% -53.15% -51.79% -50.42% -49.06% -47.70% -46.33% -44.97% -43.60% -42.24% -40.88% -39.51% -38.15% -36.79% -35.42% -34.06% -30% -53.16% -51.57% -49.98% -48.39% -46.80% -45.21% -43.62% -42.03% -40.44% -38.85% -37.25% -35.66% -34.07% -32.48% -30.89% -29.30% -27.71% -26.12% -24.53% -22.94% -21.35% -20% -45.00% -43.18% -41.36% -39.54% -37.72% -35.90% -34.09% -32.27% -30.45% -28.63% -26.81% -25.00% -23.18% -21.36% -19.54% -17.72% -15.90% -14.09% -12.27% -10.45% -8.63% -10% -36.83% -34.78% -32.74% -30.69% -28.65% -26.60% -24.55% -22.51% -20.46% -18.42% -16.37% -14.33% -12.28% -10.24% -8.19% -6.15% -4.10% -2.05% -0.01% 2.04% 4.08% 0% -28.66% -26.39% -24.11% -21.84% -19.57% -17.30% -15.02% -12.75% -10.48% -8.20% -5.93% -3.66% -1.39% 0.89% 3.16% 5.43% 7.70% 9.98% 12.25% 14.52% 16.80%

单价变化百分比

说明：当销量、单价、单位变动成本、固定成本变动时，利润会发生如何变化本案例应用到了模拟运算、条件格式、窗体等excel基本功能。学员可就此案例举一反三，应用到实际的成本核算、价格谈判等工作领域

量本利分析案例