問6
頻出度★★★
企業の売上高,固定費及び変動費が分かっているとき,損益分岐点比率,損益分岐点売上高及び変動費率は,それぞれ次の式で求めることができる。これらの式から言える適切な記述はどれか。 損益分岐点比率 = 損益分岐点売上高 ÷ 売上高 損益分岐点売上高 = 固定費 ÷ (1 − 変動費率) 変動費率 = 変動費 ÷ 売上高
平成22年度 春期 ITパスポート試験 問6
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 6
Incorrectア
The direction is reversed. The larger the fixed cost, the larger Break-even point sales = Fixed cost ÷ (1 − Variable cost ratio) becomes, and the break-even point ratio obtained by dividing it by sales also becomes higher. Since a higher ratio means less profit, saying that the ratio becomes lower and profit increases is wrong on two counts.
Incorrectイ
This is the opposite of ウ and therefore wrong. Since Profit margin on sales = (1 − Variable cost ratio) ×(1 − Break-even point ratio), the higher the ratio, the less profit there is relative to sales. If the ratio is 1 (100%), profit is zero, and if it exceeds 1 the company runs a loss.
- ウ
正解 Break-even point ratio = Break-even point sales ÷ Sales shows what portion of the current sales is used up just to reach the level where profit is exactly zero. The lower the ratio, the larger the part of sales that remains beyond the break-even point (that is, the part that becomes profit). Check it with the formulas: Profit = Sales − Fixed cost − Variable cost = Sales ×(1 − Variable cost ratio) − Fixed cost, so dividing both sides by sales gives Profit margin on sales = (1 − Variable cost ratio) − Fixed cost ÷ Sales. From the given formulas, Break-even point ratio = Fixed cost ÷ {Sales ×(1 − Variable cost ratio)}, so Fixed cost ÷ Sales = Break-even point ratio ×(1 − Variable cost ratio). Substituting this gives Profit margin on sales = (1 − Variable cost ratio) ×(1 − Break-even point ratio). Since (1 − Variable cost ratio) is a positive value, the lower the break-even point ratio, the more profit there is relative to sales. Therefore ウ is correct.
Incorrectエ
The part saying that profit also declines is correct, but the direction of the ratio is wrong. When the variable cost ratio rises, (1 − Variable cost ratio) becomes smaller, so Break-even point sales = Fixed cost ÷ (1 − Variable cost ratio) becomes larger, and the break-even point ratio becomes higher, not lower.
ここがポイント
- Break-even point ratio = Break-even point sales ÷ Sales is an indicator showing that the lower it is, the stronger the earning power and the more resistant the company is to a downturn. If you remember the relation Profit margin on sales = (1 − Variable cost ratio) ×(1 − Break-even point ratio), you can see at a glance that the ratio and profit move in opposite directions.
- Both an increase in fixed cost and a rise in the variable cost ratio push up Break-even point sales = Fixed cost ÷ (1 − Variable cost ratio), which raises the break-even point ratio and squeezes profit. The basic way to improve profit and loss is either to cut fixed cost or to lower the variable cost ratio.
用語