问题已解决
老师看一下问题2不理解。固定成本增加不是导致利润减少么?为啥660-100
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![](https://pic1.acc5.cn/010/56/93/55_avatar_middle.jpg?t=1651204062)
同学,息税前利润=边际贡献-固定成本,所以增加的息税前利润用660-100=560。虽然固定成本增加了100,但是边际贡献补偿掉固定成本后,息税前利润最终增加560
2020 08/11 22:27
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84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/11 22:28
那第四问呢?
![](https://pic1.acc5.cn/010/56/93/55_avatar_middle.jpg?t=1651204062)
文静老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 08/11 22:31
第四问利用现有设备,没有增加固定成本,直接用边际贡献差额算
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/11 22:33
为啥630-30,这个不理解
![](https://pic1.acc5.cn/010/56/93/55_avatar_middle.jpg?t=1651204062)
文静老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 08/11 22:55
L产品边际贡献减少30,息税前利润=边际贡献-固定成本=630-30=600
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/12 15:16
不懂还是
![](https://pic1.acc5.cn/010/56/93/55_avatar_middle.jpg?t=1651204062)
文静老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 08/12 15:18
L产品边际贡献减少30,固定成本不变,因为息税前利润=边际贡献-固定成本,边际贡献减少了30,所以增加的息税前利润=630-30=600