問13
頻出度★★★
損益計算資料から求められる損益分岐点となる売上高は何百万円か。 〔損益計算資料〕 単位 百万円
| 項目 | 金額 |
|---|---|
| 売上高 | 400 |
| 材料費（変動費） | 140 |
| 外注費（変動費） | 100 |
| 製造固定費 | 100 |
| 粗利益 | 60 |
| 販売固定費 | 20 |
| 営業利益 | 40 |
平成21年度 秋期 ITパスポート試験 問13
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 13
Incorrectア
160 is the contribution margin itself (sales 400 − variable cost 240), not the break-even sales amount. The contribution margin is what covers the fixed cost, and this choice confuses it with a sales figure.
Incorrectイ
250 comes from treating only the manufacturing fixed cost of 100 as the fixed cost and computing 100 ÷ 0.4 = 250. The selling fixed cost of 20 must also be covered, so the fixed cost has to be taken as 120.
- ウ
正解 The break-even sales amount is found by dividing fixed cost by the contribution margin ratio. First, variable cost = material cost 140 + outsourcing cost 100 = 240 million yen, so the contribution margin = sales 400 − variable cost 240 = 160 million yen, and the contribution margin ratio = 160 ÷ 400 = 0.4 (40%). Fixed cost = manufacturing fixed cost 100 + selling fixed cost 20 = 120 million yen. Therefore the break-even sales amount = 120 ÷ 0.4 = 300 million yen, so ウ is correct. As a check, at sales of 300 the variable cost is 300 × 0.6 = 180 and the contribution margin is 300 × 0.4 = 120, which equals the fixed cost of 120, making the operating profit exactly 0.
Incorrectエ
360 is the total cost (variable cost 240 + fixed cost 120) obtained by subtracting the operating profit of 40 from sales of 400. It is merely the total cost at the current sales level of 400, not the sales level at which profit becomes 0.
ここがポイント
- Break-even sales = fixed cost ÷ contribution margin ratio, where the contribution margin ratio = (sales − variable cost) ÷ sales. The first step is to sort costs correctly into variable and fixed.
- All fixed costs are added up in full regardless of which department they arise in, such as manufacturing or sales (manufacturing fixed cost 100 + selling fixed cost 20 = 120).
用語