Bài 1.

1 Pa Pb
Giá bán 250 275
Sản lượng 11,222

CPSX 80 P(x) 230 235 240 245 250

CPNVL 70 Q(y) 24,000 18,000 12,000 10,500 10,000
K.hao+CP c 1,000,000 Hệ số góc -430 -430
EBIT 1,500,000 Hệ số chặn 118722.2 118722

TH1 Sản lượng 11,222 8,000 10,000 12,000 15,000

DT 2,805,556 2,000,000 2,500,000 3,000,000 3,750,000
Biến phí 1,683,333 1,200,000 1,500,000 1,800,000 2,250,000
DĐịnh phí 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
EBIT 122,222 -200,000 0 200,000 500,000

30,000

Sản lượng 5,000 8,000 10,000 12,000 15,000 25,000

EBIT 122,222 EB
140,000 20,000
f(
120,000 15,000 EB
100,000
140,000
10,000
80,000
120,000
60,000 5,000
100,000
40,000
80,000 0
225 230
20,000
60,000
0
40,000
122,222
20,000

0
5,000 8,000 10,000

P 160 180 250 270 290 310

EBIT 122,222
 Q=f(P)
= aP+b'

255 260 265 270 P 160 180 250

9,500 8,000 6,000 3,000 EBIT EBIT EBIT EBIT EBIT

P 160 180 250 270 290 310

EBIT EBIT EBIT EBIT EBIT EBIT EBIT EBIT

Q(y)
30,000

25,000
EBIT
20,000
f(x) = − 430 x + 118722.222222222
15,000 EBIT EBIT
600,000
10,000
500,000

5,000 400,000
300,000
0
225 230 235 240 245 250 255 260 200,000
265 270 275
100,000
0
222 11,222 8,000 10,000 12,000 15,
-100,000
EBIT
-200,000
000 8,000 10,000 12,000 15,000 -300,000

EBIT EBIT
 270 290 310
EBIT EBIT EBIT

10,000 12,000 15,000

EBIT
 Bài 1.1 Pa Pb
Giá bán 250 275
Sản lượng 10,000

CPSX 80
CPNVL 70
K.hao+CP c 1,000,000
EBIT 1,500,000

TH1 Sản lượng 5,000 8,000 10,000 12,000 15,000

DT 1,250,000 2,000,000 2,500,000 3,000,000 3,750,000
Biến phí 750,000 1,200,000 1,500,000 1,800,000 2,250,000
DĐịnh phí 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
EBIT -500,000 -200,000 0 200,000 500,000

Sản lượng 5,000 8,000 10,000 12,000 15,000

600,000
EBIT -500,000
400,000

200,000

0
5,000 8,000
-200,000

-400,000

-600,000
 b) Q hòa v EBIT=0

EBIT
0
5,000 8,000 10,000 12,000 15,000
-100,000

-200,000

-300,000

-400,000

-500,000

-600,000

EBIT
EBIT
000

000

000

0
5,000 8,000 10,000 12,000 15,000
000

000

000

EBIT
 Bài 1.1 Pa Pb
Giá bán 250 275
Sản lượng 10,000

CPSX 80
CPNVL 70
K.hao+CP c 1,000,000
EBIT 1,500,000

TH1 Sản lượng 25,000 8,000 10,000 12,000 15,000

DT 6,250,000 2,000,000 2,500,000 3,000,000 3,750,000
Biến phí 3,750,000 1,200,000 1,500,000 1,800,000 2,250,000
DĐịnh phí 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
EBIT 1,500,000 -200,000 0 200,000 500,000

Sản lượng 5,000 8,000 10,000 12,000 15,000

1,600,000
EBIT 1,500,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
25,000 8,00
-200,000
-400,000
 c) Q EBIT=1 500 000

EBIT
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
5,000 8,000 10,000 12,000 15,000

EBIT
EBIT
,000
,000
,000
,000
,000
,000
,000
,000
0
25,000 8,000 10,000 12,000 15,000
,000
,000

EBIT
 Bài 1.1 Pa Pb
Giá bán 250 275
Sản lượng 10,000

CPSX 80
CPNVL 70
K.hao+CP c 1,000,000
EBIT 1,500,000

TH1 Sản lượng 5,000 8,000 10,000 12,000 15,000

DT 1,250,000 2,000,000 2,500,000 3,000,000 3,750,000
Biến phí 750,000 1,200,000 1,500,000 1,800,000 2,250,000
DĐịnh phí 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
EBIT -500,000 -200,000 0 200,000 500,000

Sản lượng 5,000 8,000 10,000 12,000 15,000

600,000
EBIT -500,000
400,000

200,000

0
5,000 8,000
-200,000

-400,000

-600,000
 EBIT
0
5,000 8,000 10,000 12,000 15,000
-100,000

-200,000

-300,000

-400,000

-500,000

-600,000

EBIT
EBIT
000

000

000

0
5,000 8,000 10,000 12,000 15,000
000

000

000

EBIT