問27
頻出度★★★
ある商品を表の条件で販売したとき，損益分岐点売上高は何円か。
| 項目 | 金額 |
|---|---|
| 販売価格 | 300 円/個 |
| 変動費 | 100 円/個 |
| 固定費 | 100,000 円 |
平成30年度 秋期 ITパスポート試験 問27
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 27
- ア
正解 The break-even point sales is the sales level above which you make a profit and below which you make a loss; it is the point where the marginal profit exactly equals the fixed cost. First, the marginal profit per unit = selling price 300 yen - variable cost 100 yen = 200 yen. The marginal profit margin = 200 yen ÷ 300 yen = 2/3. Break-even point sales = fixed cost ÷ marginal profit margin = 100,000 yen ÷ (2/3) = 150,000 yen. Checking with quantity, fixed cost 100,000 yen ÷ marginal profit per unit 200 yen = 500 units is the break-even sales volume, and 500 units × 300 yen = 150,000 yen, so ア is correct.
Incorrectイ
At 200,000 yen, the sales volume would be 200,000 ÷ 300 ≒ 667 units, and the marginal profit would be 667 × 200 ≒ 133,000 yen, which exceeds the fixed cost of 100,000 yen and yields a profit, so it is not the break-even point where profit is zero. It is an overly large value resulting from misusing the formula.
Incorrectウ
Even at 250,000 yen, the sales volume is about 833 units and the marginal profit is about 167,000 yen, which greatly exceeds the fixed cost and yields a profit. It does not satisfy the break-even equation (marginal profit = fixed cost).
Incorrectエ
This is a typical mistake of dividing the fixed cost by the “variable cost ratio” (100 ÷ 300 = 1/3) instead of the “marginal profit margin”. 100,000 ÷ (1/3) = 300,000 yen. The wrong divisor is used; correctly, you should divide by the marginal profit margin of 2/3.
ここがポイント
- Break-even point sales = fixed cost ÷ marginal profit margin. Marginal profit margin = (selling price - variable cost) ÷ selling price = (300 - 100) ÷ 300 = 2/3.
- The break-even point is the sales level at which the marginal profit (= sales - variable cost) exactly equals the fixed cost; note that you divide the fixed cost by the marginal profit margin, not by the variable cost ratio.
用語