問34
頻出度★★★
売上高，変動費，固定費，営業日数が表のようなレストランで，年間400万円以上の利益を上げるためには，1営業日当たり少なくとも何人の来店客が必要か。
| 項目 | 金額 |
|---|---|
| 客1人当たり売上高 | 3,000円 |
| 客1人当たり変動費 | 1,000円 |
| 年間の固定費 | 2,000万円 |
| 年間の営業日数 | 300日 |
令和元年度 秋期 ITパスポート試験 問34
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 34
Incorrectア
14 is an underestimate that falls far short of the required contribution margin of 24 million yen (14 × 300 days × 2,000 yen = 8.4 million yen, which cannot even cover the fixed cost). It is an incomplete estimate that fails to include part of the fixed cost or the target profit, and is far below the correct answer of 40.
Incorrectイ
20 comes from an error: instead of dividing by the contribution margin of 2,000 yen (= sales − variable cost), it divides by 4,000 yen obtained by 'adding' sales and variable cost (24,000,000 ÷ 4,000 ÷ 300 = 20). Variable cost should be subtracted, not added, so this is wrong.
Incorrectウ
27 comes from dividing directly by the sales of 3,000 yen instead of the contribution margin of 2,000 yen (24,000,000 ÷ 3,000 ÷ 300 ≈ 26.7 → 27). It forgets to subtract the variable cost of 1,000 yen, overestimating the contribution margin, so the required number of customers comes out too small.
- エ
正解 Profit is determined by 'total contribution margin − fixed cost.' First, the contribution margin per customer (sales − variable cost) is 3,000 − 1,000 = 2,000 yen. To earn an annual profit of 4 million yen, the contribution margin must cover 24 million yen (= 24,000,000 yen), which is the 20 million yen of fixed cost plus the 4 million yen target profit. Therefore the number of customers needed per year = 24,000,000 ÷ 2,000 = 12,000. Dividing this by the 300 business days gives 12,000 ÷ 300 = 40 customers per day. Hence at least 40 customers per business day are required, so choice エ is correct.
ここがポイント
- Contribution margin = sales − variable cost. The sales volume that meets the profit target is found by: required sales volume = (fixed cost + target profit) ÷ contribution margin per unit.
- In break-even and target-profit calculations, note that the value you divide by is not sales itself but the contribution margin.
用語