1. The sales price of a product is the market expression of the product value and is one of the necessary terms of the sales contract. When determining product prices, we should follow the prices stipulated by the price departments at all levels, including state price and floating prices. If the policy allows negotiation, the price shall be determined by both parties through consultation. If the national price is implemented and adjusted within the delivery date stipulated in the contract, it will be determined according to the price at the time of delivery.
2. The unit variable cost refers to the average distribution of the variable cost contained in the unit commodity, which can be the ratio of total cost to sales. The unit variable cost generally includes the raw material cost of products and the part rate of direct workers. Because the increase of this part of the cost is directly proportional to the output, we should start with reducing the procurement cost of raw materials, making economic batches and making performance bonuses to mobilize the enthusiasm of workers and improve the output.
3. Fixed costs generally include the fixed wages of direct workers, the wages of production management personnel, rent, machine depreciation fees, machine maintenance fees, etc. Because this part does not increase with the increase of production cost, the monthly change is small, and the unit increases with the increase of production cost, so increasing output is the most direct method to reduce fixed cost.
1, the break-even point calculation assumes that the profit is zero and the profit is the profit target. First of all, calculate the purchase price of raw materials and the purchase price of Poly respectively. Then calculate the break-even price and Poly price respectively.
2. Break-even point, also known as zero profit point, break-even point, break-even point, break-even point starting point and income inflection point. Usually refers to the output at the intersection of the sales revenue line and the total cost line when all sales revenue equals all costs. Taking the break-even point as the boundary, when the sales revenue is higher than the break-even point, the enterprise will make a profit, otherwise the enterprise will lose money. The break-even point can be expressed in terms of sales volume, that is, the sales volume of the break-even point. It can also be expressed in terms of sales, that is, sales at breakeven point.
3. breakeven analysis is a method to analyze the cost-benefit balance of a project through breakeven point. Various uncertain factors, such as changes in investment, cost, sales, product price, project life, etc. Will affect the economic effect of the investment plan. When these factors change to a certain critical value, it will affect the choice of scheme. The purpose of break-even analysis is to find out the critical value, that is, the break-even point, to judge the tolerance of investment schemes to changes in uncertain factors, and to provide a basis for decision-making.