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来源：百度知道 编辑：UC知道 时间：2024/05/09 18:03:11
The margin of safety is another relationship that may be calculated in CVP analysis.Maigin of safety is the difference between actual or expected sales and sales at the break-point.This relationship measures the "cushion" that management has,allowing it to still break even if expected sales fail to materialize.The margin of safety may be expressed in dollars or as a ratio.
The formula for stating the margin of safety in dollars is as follows.
Note that the revenue line is assumed to be linear throughout the full range of activity.
希望不要是机翻的
The formula for stating the margin of safety in dollars is as follows.
Note that the revenue line is assumed to be linear throughout the full range of activity.
希望不要是机翻的
安全边际是可以在CVP分析中被计算的另一种关系。安全边际是实际销售量或者期望销售量和临界点销售量之间的差异。这种关系测量管理的缓冲，允许它打破平衡如果期望销售量无法物质化。安全边际可以用（美）元或者作为比率来表达。
以（美）元表达安全边际的公式如后所示。
注意的是收入线假定在整个活动中是线性的。
安全边际是也许被计算在CVP analysis.Maigin 安全是区别在实际之间的其它关系或期望的销售和销售在打破point.This 关系措施"cushion" 那管理有, 允许它仍然打破既使期望的销售无法对安全materialize.The 边际也许被表达以美元或作为比率。 惯例为陈述安全边际以美元是如下。 注意收支线被承担是线性在活动过程中的全方位。