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xlsb)
Investment in Factory $1,000,000 Price/Quantity Sensitivity
Annual Capacity 1,000,000 cupcakes/year
Cost per cupcake $ 1.00 300,000 400,000 500,000 600,000
Price charged per cupcake $ 3.00 700,000 800,000 900,000 1,000,000
Cupcakes sold in a year 500,000
Revenue 1,500,000
Cost of goods sold (500,000)
Gross profit 1,000,000
Overhead (500,000)
0
Operating income 500,000 1 .1 .20 .30 .40 50 0 0 0
$ $1 $1 $1 1. 1.6 .7 .80 .90 00 0 0 30
$ $ $1 $1 1 2. .1 .2 .30 40 0 0
$ $ $2 $2 2 2. .5 .6 .70 80
$ $ $ 2 $2 2 2 .
$ $
Capacity utilization 50% Quantity
Return on asset 50% 300,000 400,000 500,000 600,000 700,000
$1.10
$1.20
$1.30
$1.40
$1.50
$1.60
$1.70
$1.80
$1.90
Price $2.00
$2.10
$2.20
$2.30
$2.40
$2.50
$2.60
$2.70
$2.80
ds/cupcakes.xlsb)
tity Sensitivity
500,000 600,000
900,000 1,000,000
0 0
0 ,0
0 0 0 0 3 0
.1 .2 3 0 0 0
$2 $2 $2. $2.4 2.5 2.6 .70 .80
$ $ $2 $ 2
Revenue 600,000
Cost of goods sold (220,000)
Gross profit 380,000
Overhead (300,000)
Operating income 80,000