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5 51


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- 2009
6 51

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30,000

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- 2009
7 51

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- 2009
8 51


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)(1
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9 51

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10 51

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11 51


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12 51

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13 51


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17 51



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18 51

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2008 150,000" .2009
:2008
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150,000" ) (
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2008 110,000" .2009
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- 2009
19 51

 ) (:
120,000"
120,000"
40,000"
40,000"
110,000"
110,000"
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60,000" ) (
30,000"
30,000"
110,000"
110,000"

2008
2009

2009:
" 60,000"
30,000"
" 110,000"
200,000"
. , 2008
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2008:
:
200,000"
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100,000" ) (2008
100,000"
2009:
100,000"
100,00"

- 2009
20 51

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- 2009
21 51

 :
2008 100,000" . 5
, 10,000" . , 10,000"
5,000".
.01/06/2008
( 2008 ?2009
100,000" ) ( 10,000 +" )( +
5,000" )( = " 115,00".
115,000" )( 10,000" ) ( = " 105,000".
5.

105,000" ) ( 5 / ) ( =
21,000".
) 21,000 2008 ( ) 7/12 X 2008
) ( ( = 12,250".
2009 21,000".
:
2008
12,250" ) (
12,250" ) (
2009
21,000"
21,000"
) (
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5
5
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15
15
4
4
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15
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15
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2
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15
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1
1
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15
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2008 ) ( ( = 20,416".
- 2009
22 51

 2009
) 35,000 5 ) 5/12 X (2009
( = 14,583".
) 28,000 7 ) 7/12 X (2009
( = 16,333".
" 30,916 = 16,333 + 14,583 2009".
( 30/06/2010 60,000" . / ?

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12,250 2008".
21,000 2009".
6) 2010 ( 10,500 = 6/12 X 21,000".
" " 43,750 = 10,500 + 21,000 + 12,250".
) 71,250 = 43,750 - 115,000 (.
60,000" 11,250" .

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20,416 2008".
30,916 2009".
6) 2010 (
) 28,000 5 ) 5/12 X (2010
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) 21,000 1 ) 1/12 X (2010
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" 13,416 = 11,666 + 1,750 2010".
" " 64,748 = 13,416 + 30,916 + 20,416".
) 50,252 = 64,748 - 115,000 (.
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- 2009
23 51


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24 51


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25 51

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26 51

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27 51

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- 2009
28 51


" ,
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2007 - 500,000 .
2008 - 300,000 .
2009 - 100,000 , . 200,000
2010 - 100,000 , . 100,000
2011 - 400,00 300,000 .2011

- 2009
29 51

 )\(
:

439
439
987
547
2003
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3962
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30 51

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- 2009
31 51

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32 51

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33 51

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34 51

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- 2009
35 51

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- 2009
36 51

 ' :1
. $200 , $40
, $100 .
$0.5 .$0.9 )
(?
FC (Fixed Cost) = 200$ + 100$ + 40$
P (Price) = 0.9$
V (Variable Cost) = 0.5$
P-V=0.4$
V
0. 4
=
P
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FC
340

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P V 0. 4

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FC 500 840
Q1

3818 Balls
= 0.9
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- 2009
37 51

 ' :2
.$21,000 70% ,
.$600,000
. , ?
600,000
2,000,000$

0. 3

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600,000
2,000,000

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21,000

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0.6 933,333 3,111,110$
0.3
0.3

600,000

933,333 3,111,110

148.1Hou sin gUnits

6300
21,000

- 2009
38 51

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) ($ " "":
$1,400,000

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FC 217,700$
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.

- 2009
39 51



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40 51

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- 2009
41 51

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- 2009
42 51

2,000,000

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100,000

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650,000

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150,000

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.

- 2009
43 51


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44 51

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- 2009
45 51

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14,000".

- 2009
46 51

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5

23,500 14,000
(1.1) 5

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- 2009
47 51

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.

- 2009
48 51

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