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第六节:损益平衡图的作法用计算公式求出的数值来判断眼镜店的经营状况是很重要的,但目前企业的收益构造如何却是很难用数值来表现的,因此,用图的形式可以较为容易地判断和理解全体收益构造。为此,就要对损益平衡图的作法进行探讨。1、在方格纸上画正方形(10cm左右的正方形即可),纵轴表示费用·利润,横轴代表销售额,并决定1mm单位的金额是多少(如图1)。
Section VI: The practice of profit and loss balance chart To calculate the value of the formula to determine the operating status of the optical shop is very important, but the current structure of the business revenue is difficult to use numerical performance, therefore, with the map Forms make it easier to judge and understand the overall revenue structure. To this end, it is necessary to discuss the practice of profit and loss balance chart. 1. Draw a square (square about 10cm) on the graph paper. The vertical axis represents the cost and profit. The horizontal axis represents the sales amount and decide on the amount of 1mm units (see Figure 1).