建筑工程项目管理教程6
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(Operation safety rate) 经 营 安 全 率 ＝ R Q B E P 1 0 0 % R
The operation condition of the enterprise can be judged by the numerical value in the table.
Table. operation safety rate
with design production capacity, and the sales price has been
decided, then the variable cost per unit at the break-even
point is: C v ( B E P )
Cv
(BEP)
P(1
（1）nonlinear break-even analysis
sales cost
profit
profit cost
deficit
output
①The product output is equal to its sales volume;
②The variable cost of unit product is unchanged;
State of operation Operation safety
rate
safe ≥30％
Relatively safe
25％～30％
Not so good
Remain vigilant
15％～25％ 10％～15％
dangerous <10％
An enterprise prepares to put a new product into operation. It is estimated that the variable cost per unit is 30yuan/piece, the total fixed cost is 170,000 yuan, the sales price is 50 yuan, and the design production capacity is 10,000 pieces. What’s more, the production and sale of product are in accordance with design production capacity. Now, you are requested to calculate safety margin ratio and evaluate the operation safety of the enterprise.
③The price of unit product is unchanged;
④The products produced can be calculated as a single product.
1. Determination of the linear BEP
Supposing that an enterprise produces a product, and its production and sales volume is Q; its unit price is P; the sales tax rate of construction project is T; the design and production capacity of the project is R; what’s more, C represents the total annual cost; CF represents the total annual fixed cost; Cv represents the variable cost of the unit product;
T
)
CF R
2. Use Break-even Analysis for Risk Assessment
The break-even point can also be used to evaluate the operating status, and the operating status of enterprise is generally expressed in operation safety rate.
Corresponding total cost Deficit area Profit area
（1）Output at the break-even point:
According to the condition of break-even, that is, the
income is equal to the cost, and the profit is zero, then the
Cf Deficit area
0 Q0
Fixed cost line (CF) Sales profit (E＝linSe－C)
Production and sales volume(Q)
- Cf
Chart: linear break-even chart
Break-even point(BEP) Break-even production Break-even sales
CF P (1 T ) C v
100%
Q BEP E BEP R
（3）Price at the break-even point
If the production and sale of product are in accordance
with design production capacity, then the sales price at the
Break-even Analysis
The break-even analysis is also called volume-cost-profit analysis, which is intended to find out the critical value (commonly known as Break-Even Point BEP) of the profit and loss of construction scheme in terms of output, unit price, unit product cost through analyzing the relationship among product quantity, cost and profit, so as to judge the risks of all kinds of schemes under various uncertainties.
solution： break-even output=170000/（50-30）=8500 (pieces)
margin of safety=10000-8500 = 1500 (pieces) operation safety rate = (1500 ÷ 10000) × 100% = 15%
output at the break-even point is:
Q BEP
CF P (1 T ) Cv
（2） E B E P The capacity utilization rate at the
break-even point is E B E P
E BEP
Q BEP R
100%
1 R
（2）Non-linear Break-even Analysis
Cost of revenue
BEP2
BEP1
0
Q BEP1
Fixed cost CF
The profit curve
Q BEP2
output
Thanks for watching!
break-even point is : P B E P
PB E P
CF CvR (1 T ) R
（4）The variable cost per unit at the break-even point
If the production and sale of product are in accordance
sales revenue： S P (1 T ) Q
product cost ： C C F C V Q
S,C,E C0=S0
Revet（ BEP ）
Sales revenue line (S=PQ)
Profit area Total cost line (C=CF+CvQ)
As the operation safety rate is 15%, within the range of 10%-20%, therefore, the operation of the enterprise is not very safe, and the enterprise is supposed to pay attention to it.
The operation condition of the enterprise can be judged by the numerical value in the table.
Table. operation safety rate
with design production capacity, and the sales price has been
decided, then the variable cost per unit at the break-even
point is: C v ( B E P )
Cv
(BEP)
P(1
（1）nonlinear break-even analysis
sales cost
profit
profit cost
deficit
output
①The product output is equal to its sales volume;
②The variable cost of unit product is unchanged;
State of operation Operation safety
rate
safe ≥30％
Relatively safe
25％～30％
Not so good
Remain vigilant
15％～25％ 10％～15％
dangerous <10％
An enterprise prepares to put a new product into operation. It is estimated that the variable cost per unit is 30yuan/piece, the total fixed cost is 170,000 yuan, the sales price is 50 yuan, and the design production capacity is 10,000 pieces. What’s more, the production and sale of product are in accordance with design production capacity. Now, you are requested to calculate safety margin ratio and evaluate the operation safety of the enterprise.
③The price of unit product is unchanged;
④The products produced can be calculated as a single product.
1. Determination of the linear BEP
Supposing that an enterprise produces a product, and its production and sales volume is Q; its unit price is P; the sales tax rate of construction project is T; the design and production capacity of the project is R; what’s more, C represents the total annual cost; CF represents the total annual fixed cost; Cv represents the variable cost of the unit product;
T
)
CF R
2. Use Break-even Analysis for Risk Assessment
The break-even point can also be used to evaluate the operating status, and the operating status of enterprise is generally expressed in operation safety rate.
Corresponding total cost Deficit area Profit area
（1）Output at the break-even point:
According to the condition of break-even, that is, the
income is equal to the cost, and the profit is zero, then the
Cf Deficit area
0 Q0
Fixed cost line (CF) Sales profit (E＝linSe－C)
Production and sales volume(Q)
- Cf
Chart: linear break-even chart
Break-even point(BEP) Break-even production Break-even sales
CF P (1 T ) C v
100%
Q BEP E BEP R
（3）Price at the break-even point
If the production and sale of product are in accordance
with design production capacity, then the sales price at the
Break-even Analysis
The break-even analysis is also called volume-cost-profit analysis, which is intended to find out the critical value (commonly known as Break-Even Point BEP) of the profit and loss of construction scheme in terms of output, unit price, unit product cost through analyzing the relationship among product quantity, cost and profit, so as to judge the risks of all kinds of schemes under various uncertainties.
solution： break-even output=170000/（50-30）=8500 (pieces)
margin of safety=10000-8500 = 1500 (pieces) operation safety rate = (1500 ÷ 10000) × 100% = 15%
output at the break-even point is:
Q BEP
CF P (1 T ) Cv
（2） E B E P The capacity utilization rate at the
break-even point is E B E P
E BEP
Q BEP R
100%
1 R
（2）Non-linear Break-even Analysis
Cost of revenue
BEP2
BEP1
0
Q BEP1
Fixed cost CF
The profit curve
Q BEP2
output
Thanks for watching!
break-even point is : P B E P
PB E P
CF CvR (1 T ) R
（4）The variable cost per unit at the break-even point
If the production and sale of product are in accordance
sales revenue： S P (1 T ) Q
product cost ： C C F C V Q
S,C,E C0=S0
Revet（ BEP ）
Sales revenue line (S=PQ)
Profit area Total cost line (C=CF+CvQ)
As the operation safety rate is 15%, within the range of 10%-20%, therefore, the operation of the enterprise is not very safe, and the enterprise is supposed to pay attention to it.