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2011-2012




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. 3.1
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20.3
4.1 (reak even
point)

4.1.1


,

= +

PxQ = FC +VCxQ

(4.1)

,
P=
Q=
FC=
VC=
A 4.1

:

FC
=
P VC

(4.2)

4.1.2 /
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4.2 (Sensitivity Analysis)
4.2.1


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4.2.2 /



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4.3


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4.5
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, 1 2.


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()

Pi


20%
-10,0%
10,0%

50%
25,0%
20,0%

30%
55,0%
28,4%
:
1.
()

2.

,

;

1) 1

E X = X 1 = P1 X 1
1

i =1

~
X 1 = ( 10,0) 0,20 + (25,0) 0,50 + (55,0) 0,30 = 2 +12,5 +16,5 =

27
() x
~
( X 1 X 1 )

~
P1 ( X 1 X 1 ) 2

2
~
( X 1 X 1 )

-10,0-27,0=-37
1369
1369x0,20=273,8
25,0-27,0=-2
4
4x0,50=2,0
55,0-27,0=28
784
784x0,30=235,2
= 511,0
,
2
~
= x21 = ( X 1 X 1 ) P1 = 511,0
1=22,61
X2

x = X 2 = P2 xX 2
2

i =1

X 2 = (10,0) x 0,20 + ( 20,0) 0,50 + ( 28,4) 0,30 = 2,0 +10,0 + 8,5 =

20,5
() X
~
( X 2 X 2 )

~
( X 2 X 2 )

2
~
P2 ( X 2 X 2 )

10,0-20,5= -10,5
110,25
110,25x0,20=22,050
20,0-20,5= -0,5
0,25
0,25x0,50=0,125
28,4-20,5= +7,9
62,41
62,41x0,30=18,723
= 40,898

,
2
~
= x2 = ( X 2 X 2 ) P2 = 40,898
2=6,39
, X2
, X1 .
2

,
1 & 2.
1
22,61
=
= 0,84
X 1 27,00
6,39
=
= 0,31
20,50

x1 =

X 2 =

2
X2

2) ,
2
1. 2

1.
,

2.

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