預算（實際）指標——,,,,計算期利潤：,"71,670.33",8.1%,：占收入,,,,,計算期總邊際貢獻：,"160,796.66",,,,,,,,,,,,

,計算期：,月,,計算期收入：,"882,200.00",,,,,,,單位邊際貢獻：,8.48,8.48,,,,,,,,,,,

,員工：,3,,計算期總成本：,"810,529.67",91.9%,：占收入,,,,,邊際貢獻率：,18.2%,,,,,,,,,,,,

,,,,計算期成本利潤率：,,8.8%,利潤/成本,,,,,計算期安全邊際額：,"393,174.58",,,,,,,,,,,,

,,,,計算期固定成本：,"89,126.33",10.1%,：占收入,,,,,安全邊際率：,44.6%,很安全,,,,,,,,,,,

,,,,計算期變動成本：,"721,403.34",81.8%,：占收入,,,,,盈虧平衡銷量：,10510,,,,,,,,,,,,

,,,,計算期單位變動成本：,38.05,,,,,,,盈虧平衡收入：,"489,025.42",,,,,,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,,,,

預算（實際）明細數據——,,,,,,,,,,,,,,,,,,,,,,,變動成本率：,81.77%,

,,,"251,318.00",,"89,126.33",100%,,,,,18960,46.53,"882,200.00",100%,,"641,500.00","240,700.00",27.3%,,,,,"721,403.34",38.05,100%

序號,描述,固定成本項目,固定成本總額,分攤期,計算期固定成本,權重,,序號,描述,商品,預算（實際）銷量,售價,計算期收入,權重,買價,計算期商品成本,計算期毛利額,計算期毛利率,,序號,描述,變動成本項目,計算期變動成本,計算期單位變動成本,權重

1,,房租,"96,000.00",12,"8,000.00",9.0%,,1,,商品01,170,"3,450.00","586,500.00",66.5%,"2,650.00","450,500.00","136,000.00",23.2%,,1,商品進貨成本,商品成本,"641,500.00",33.83,88.9%

2,若與業務量高度相關，可歸到變動成本,水費,22.00,1,22.00,0.0%,,2,,商品02,110,"1,300.00","143,000.00",16.2%,920.00,"101,200.00","41,800.00",29.2%,,2,與業務量相關的物料消耗,辦公費,882.20,0.05,0.1%

3,若與業務量高度相關，可歸到變動成本,電費,150.00,1,150.00,0.2%,,3,,商品03,110,850.00,"93,500.00",10.6%,600.00,"66,000.00","27,500.00",29.4%,,3,,交通費,"2,646.60",0.14,0.4%

4,若與業務量高度相關，可歸到變動成本,燃氣,50.00,1,50.00,0.1%,,4,,商品04,170,240.00,"40,800.00",4.6%,140.00,"23,800.00","17,000.00",41.7%,,4,,績效工資,"4,411.00",0.23,0.6%

5,,取暖費,"3,780.00",12,315.00,0.4%,,5,,服務01,12000,1.00,"12,000.00",1.4%,,,"12,000.00",100.0%,,5,季銷售額超30萬，年所得額100萬以下，增值稅3%，附加稅12%，印花稅0.03%,稅費,"71,963.54",3.80,10.0%

6,,裝修裝飾,"45,000.00",36,"1,250.00",1.4%,,6,,服務02,3600,1.00,"3,600.00",0.4%,,,"3,600.00",100.0%,,6,,,,,

7,,通訊費,"1,620.00",12,135.00,0.2%,,7,,其他收入,2800,1.00,"2,800.00",0.3%,,,"2,800.00",100.0%,,7,,,,,

8,,辦公設備,"9,000.00",36,250.00,0.3%,,,,,,,,,,,,,,,,,,,

9,,辦公家具,"16,000.00",36,444.44,0.5%,,,,,,,,,,,,,,,,,,,

10,,工具器具,"1,220.00",36,33.89,0.0%,,,,,,,,,,,,,,,,,,,

11,,加盟費,,,,0.0%,,,,,,,,,,,,,,,,,,,

13,,員工底薪,"6,000.00",1,"6,000.00",6.7%,,,,,,,,,,,,,,,,,,,

14,如房產稅、土地稅,固定稅費,376.00,1,376.00,0.4%,,,,,,,,,,,,,,,,,,,

12,最低庫存，可收回，謹慎起見歸到固定成本,鋪貨支出,"63,600.00",1,"63,600.00",71.4%,,,,,,,,,,,,,,,,,,,

15,可收回，謹慎起見歸到固定成本,流動資金,"8,000.00",1,"8,000.00",9.0%,,,,,,,,,,,,,,,,,,,

16,,其他固定成本,500.00,1,500.00,0.6%,,,,,,,,,,,,,,,,,,,

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盈虧平衡圖——,,,,,,,,,,,變動率,銷量,收入總額,變動成本,固定成本,總成本,利潤,備注,,,,,,,

,,,,,,,,,,,20%,22752,"1,058,640.00","865,684.01","89,126.33","954,810.34","103,829.66",按收入權重計算各商品銷量,,,,,,,

,,,,,,,,,,,15%,21804,"1,014,530.00","829,613.84","89,126.33","918,740.17","95,789.83",,,,,,,,

,,,,,,,,,,,10%,20856,"970,420.00","793,543.67","89,126.33","882,670.00","87,750.00",,,,,,,,

,,,,,,,,,,,5%,19908,"926,310.00","757,473.51","89,126.33","846,599.84","79,710.16",,,,,,,,

,,,,,,,,,,,當前,18960,"882,200.00","721,403.34","89,126.33","810,529.67","71,670.33",計算期,,,,,,,

,,,,,,,,,,,-5%,18012,"838,090.00","685,333.17","89,126.33","774,459.50","63,630.50",,,,,,,,

,,,,,,,,,,,-10%,17064,"793,980.00","649,263.01","89,126.33","738,389.34","55,590.66",,,,,,,,

,,,,,,,,,,,-15%,16116,"749,870.00","613,192.84","89,126.33","702,319.17","47,550.83",,,,,,,,

,,,,,,,,,,,-45%,10510,"489,025.42","399,899.09","89,126.33","489,025.42",0.00,盈虧平衡,,,,,,,

,,,,,,,,,,,-100%,0,-,-,"89,126.33","89,126.33","-89,126.33",,,,,,,,

,,,,,,,,,,,,,,,,,,,,,,,,,,

,,,,,,,,,,,,當前線,,,盈虧線,,,,,,,,,,

,,,,,,,,,,,,18960,"1,000,000.00",,10510,1000000,,,,,,,,,

,,,,,,,,,,,,18960,"500,000.00",,10510,0,,,,,,,,,

,,,,,,,,,,,,18960,"-139,126.33",,10510,"-139,126.