How to calculate the fixed cost and how to calculate the fixed cost

Break-even principle: fixed costs + variable costs = sales revenue. That is, fixed cost + unit variable cost * production volume = unit selling price * production volume.

The column equation can calculate the break-even point output, assuming x pieces, 1) when the fixed cost is 500,000 yuan, then 500,000 + 10x = 20x

x=50000 (pieces).

2) When the fixed cost is 600,000 yuan, then 600000+10x=20x

x=60000 (pieces).

The answer is supplemented. The break-even point is actually the total cost = the total revenue of the product (assuming that all of them can be sold).

When the fixed cost is 500,000 yuan, the figure is as follows:

I can't provide a picture right now, but I'll try it later.

The answer is supplemented. Drawing Method:

Draw a coordinate, with the horizontal axis x extending to the right of the point O to represent the output (pieces), and the vertical axis y extending upwards represents the cost and output (in yuan).

Draw 3 straight lines on the diagram:

The first, parallel to the x-axis, represents the fixed costs.

Second, draw a diagonal line (with a smaller slope) to the upper right from the start point of fixed costs on the y-axis, which represents the variable cost.

Although the production has increased.

Third, draw a diagonal line from the origin O to the upper right (with a large slope) to indicate that the sales revenue will increase despite the increase in production. This line intersects the second line at the top right of the coordinates, and the x-axis value corresponding to this intersection point represents the production point of the profit and loss point.

The y-axis value corresponding to the intersection point represents the total cost, i.e., "fixed cost + total variable cost", which also represents the total revenue. At this point, total cost = total revenue, breakeven.

By fixed costs, you mean expenses that are not directly related to changes in production within a certain range of output. For example, the depreciation of plants, machinery and equipment, insurance premiums, property taxes, etc., and the total investment of fixed assets, calculating the break-even point, is the best accounting for the future of the enterprise, so you can only use the unit price of the current year, not the unit price of the previous year.

Fixed cost refers to the part of the cost that remains relatively stable without the change of the total cost within a certain range of changes in the business volume, such as enterprise management expenses, sales expenses, workshop production management personnel salaries, employee welfare expenses, office expenses, depreciation of fixed assets, repair costs, etc.

Within a certain range of sales, the cost that does not change with the increase or decrease in sales is called fixed cost. And the cost that changes synchronously with the increase or decrease in the number of products sold is called variable cost.

The calculation of fixed costs is like a formula.

Fixed costs, also known as fixed expenses, relative to variable costs.

It refers to the cost that the total cost can remain unchanged in a certain period of time and within a certain business volume range, which is not affected by the increase or decrease of business volume.

The formula for calculating the total fixed costs is as follows: Total fixed costs = highest point volume cost - unit variable cost Highest point volume = lowest point volume cost - unit variable cost lowest point business volume.

Total Costs = Total Fixed Costs + Total Variable Costs = Total Fixed Costs + Unit Variable Costs Volume.

Characteristics of fixed costs: carry-on.

1) The total cost does not change with the business volume, but is a fixed amount;

2) The fixed cost (i.e., unit fixed cost) borne by the unit business volume changes inversely proportional to the increase or decrease of the business volume.

The total amount of fixed costs is fixed only for a certain period of time and within a certain volume of business, which means that the fixity of fixed costs is conditional. The range referred to here is called the relevant range. If the volume of business changes beyond this range, the fixed cost of fixed troubles will change.

The formula for calculating fixed costs is: fixed costs = operating costs - variable costs.

1. Operating costs.

Operating cost is one of the items in the cash flow statement of funds in the project evaluation, which is the cost of the total cost of the enterprise after deducting the depreciation of fixed assets and the net interest expense of working capital. Operating costs are directly related to operating income, and the vesting period and various direct expenses of the vesting object have been determined. Operating costs mainly include the cost of main business and other business costs.

2. Variable celebration of disadvantages.

Variable reputational cost, also known as variable cost, refers to the cost items that change with the change of output in the total cost, mainly the value of production factors such as raw materials, fuel, and power; When the output increases in a certain period, the consumption of raw materials, fuel, and power will increase proportionally, and the costs incurred will also increase proportionally, so it is called variable cost.

Fixed costs

Fixed cost, also known as fixed cost, refers to the total cost within a certain period of time and within a certain range of business volume, which can remain unchanged without being affected by the increase or decrease of business volume. Fixed costs can generally be distinguished between binding fixed costs and discretionary fixed costs.

The total amount of fixed costs is fixed only in a certain period and within a certain range of Lu Xun's business volume, which means that the fixity of fixed costs is conditional. The range referred to here is called the relevant range. If the volume of business changes beyond this range, the fixed costs will change.

The guaranteed sales volume is: 1000 (10-6) = 250 e.g. unit price = (variable cost.

Total + Fixed Costs.

Total) Sales volume = 8

Unit variable cost = (sales 4102 - fixed costs - profit) 1653 sales volume = 5 profit before advertising is: 1000 * (10-6) - 2000 = 2000, increased profit = 1000 * (10-6) * (1 + 50%) - 2000-1500 = 2500

dol=(ebif+f)/ebit

dfl=ebit/(ebit-i)

DTL=DOL*DFL=(EBIT+F) (EBIT-I) According to the question I+F=150, I=500*40%*10%=20, then F=150-20=30.

EBIT earnings before interest and taxes.

i Interest f Fixed costs.

DOL operating leverage.

DFL Financial Leverage.

dol=(ebif+f)/ebit=1+f/ebit f=150-20

EBIT = Revenue - Variable Costs.

Fixed Costs = Revenue * (1 - Variable Cost Ratio) - Fixed Costs.

dol=(ebif+f)/ebit

dfl=ebit/(ebit-i)

DTL=DOL*DFL=(EBIT+F) (EBIT-I) According to the question I+F=150, I=500*40%*10%=20, then F=150-20=30.

EBIT i interest f fixed costs.

DOL Operating Leverage DFL Financial Leverage.

dol=(ebif+f)/ebit=1+f/ebit f=150-20

EBIT = Revenue - Variable Costs - Fixed Costs = Revenue * (1 - Variable Cost Ratio) - Fixed Costs.

dol=(ebif+f)/ebit

dfl=ebit/(ebit-i)

DTL=DOL*DFL=(EBIT+F) (EBIT-I) According to the question I+F=150, I=500*40%*10%=20, then F=150-20=30.

EBIT earnings before interest and taxes.

i Interest f Fixed costs.

DOL operating leverage.

DFL Financial Leverage.

dol=(ebif+f)/ebit=1+f/ebit f=150-20

EBIT = Revenue - Variable Costs.

Fixed Costs = Revenue * (1 - Variable Cost Ratio) - Fixed Costs.

Fixed costs are the costs that do not change with the increase or decrease of our sales within a certain range of sales, which are called fixed costs, and variable costs that increase or decrease with sales.

The main fixed costs in our lives include staff salaries, office expenses, fixed transportation expenses, some event display expenses, some depreciation expenses, and so on.

The total amount of fixed costs is only fixed for a certain period of time and within a certain business volume, so that is to say, the fixity of fixed costs is conditional.

What we call fixed costs can usually be distinguished between "binding fixed costs" and "discretionary fixed costs", and it is also very common in accounting for a range of issues related to fixed costs.

Fixed costs are also called fixed expenses, and what we call fixed costs are costs that will still occur regardless of whether they are produced or not, such as depreciation.

end to conclude.

1. Fixed costs are also called fixed expenses.

2. Costs that do not change with the increase or decrease of sales.

3. Fixed costs are divided into binding fixed costs and discretionary fixed costs.