問16
頻出度★★★
ある商品の1年間の売上高が400万円, 利益が50万円, 固定費が150万円であるとき, この商品の損益分岐点での売上高は何万円か。
平成29年度 秋期 ITパスポート試験 問16
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 16
Incorrectア
'240' underestimates the break-even sales (300) and is wrong. It can arise from mishandling variable versus fixed costs or miscomputing the contribution margin ratio, but it does not match fixed cost ÷ contribution margin ratio = 300.
- イ
正解 Break-even sales are found by 'fixed cost ÷ contribution margin ratio' (all amounts below are in units of 10,000 yen). First, total cost = sales − profit = 400 − 50 = 350. Next, variable cost = total cost − fixed cost = 350 − 150 = 200. The variable cost ratio = variable cost ÷ sales = 200 ÷ 400 = 0.5, so the contribution margin ratio = 1 − 0.5 = 0.5. Therefore break-even sales = fixed cost ÷ contribution margin ratio = 150 ÷ 0.5 = 300, so イ '300' is correct.
Incorrectウ
'320' is an in-between wrong answer that easily results from miscalculating the variable cost ratio or contribution margin ratio; it matches neither the break-even point (300) nor the total cost (350), so it is wrong. Dividing by the correct contribution margin ratio of 0.5 gives 300.
Incorrectエ
'350' equals sales − profit = 400 − 50 = 350, i.e. the total cost (fixed cost plus variable cost), not the break-even sales. It confuses total cost with the break-even point; the correct value is 300.
ここがポイント
- Break-even sales = fixed cost ÷ contribution margin ratio. Contribution margin ratio = 1 − variable cost ratio = (sales − variable cost) ÷ sales.
- Variable cost is found by 'total cost − fixed cost', and total cost by 'sales − profit'. The trick is to work step by step from the given values in the order total cost → variable cost → contribution margin ratio → break-even point.
用語