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

,量本利分析案例,,,,,,,,,,,,,,

項目,原來,變化后,變化百分比,,,,,,,,,,,,

銷量,200,196,-2%,,,,,48,,,,,,,

單價,1,1.11,11%,,,,,61,,,,,,,

單位變動成本,0.51,0.3723,-27%,,,,,23,,,,,,,

固定成本,10,11.1,11%,,,,,61,,,,,,,

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

利潤,88,133.4892,51.69%,（利潤增長率）,,,,,,,,,,,

,,銷量變化百分比,,,,,,,,,,,,,

,51.69%,-50%,-40%,-30%,-20%,-10%,0%,10%,20%,30%,40%,50%,,,

單價變化百分比,-50%,-98.10%,-95.20%,-92.30%,-89.40%,-86.49%,-83.59%,-80.69%,-77.79%,-74.88%,-71.98%,-69.08%,,,

,-45%,-92.42%,-88.38%,-84.34%,-80.30%,-76.27%,-72.23%,-68.19%,-64.15%,-60.11%,-56.07%,-52.03%,,,說明：

,-40%,-86.74%,-81.56%,-76.39%,-71.21%,-66.04%,-60.86%,-55.69%,-50.51%,-45.34%,-40.16%,-34.99%,,,

,-35%,-81.06%,-74.75%,-68.43%,-62.12%,-55.81%,-49.50%,-43.19%,-36.88%,-30.57%,-24.25%,-17.94%,,,灰色區域代表銷量變化百分比

,-30%,-75.38%,-67.93%,-60.48%,-53.03%,-45.58%,-38.14%,-30.69%,-23.24%,-15.79%,-8.35%,-0.90%,,,綠色區域代表單價變化百分比

,-25%,-69.69%,-61.11%,-52.53%,-43.94%,-35.36%,-26.77%,-18.19%,-9.60%,-1.02%,7.56%,16.15%,,,黃色區域代表利潤增長率

,-20%,-64.01%,-54.29%,-44.57%,-34.85%,-25.13%,-15.41%,-5.69%,4.03%,13.75%,23.47%,33.19%,,,

,-15%,-58.33%,-47.47%,-36.62%,-25.76%,-14.90%,-4.05%,6.81%,17.67%,28.53%,39.38%,50.24%,,,

,-10%,-52.65%,-40.65%,-28.66%,-16.67%,-4.67%,7.32%,19.31%,31.30%,43.30%,55.29%,67.28%,,,

,-5%,-46.97%,-33.84%,-20.71%,-7.58%,5.55%,18.68%,31.81%,44.94%,58.07%,71.20%,84.33%,,,

,0%,-41.28%,-27.02%,-12.75%,1.51%,15.78%,30.05%,44.31%,58.58%,72.84%,87.11%,101.38%,,,

,5%,-35.60%,-20.20%,-4.80%,10.60%,26.01%,41.41%,56.81%,72.21%,87.62%,103.02%,118.42%,,,

,10%,-29.92%,-13.38%,3.16%,19.70%,36.23%,52.77%,69.31%,85.85%,102.39%,118.93%,135.47%,,,

,15%,-24.24%,-6.56%,11.11%,28.79%,46.46%,64.14%,81.81%,99.49%,117.16%,134.84%,152.51%,,,

,20%,-18.56%,0.25%,19.07%,37.88%,56.69%,75.50%,94.31%,113.12%,131.93%,150.75%,169.56%,,,

,25%,-12.88%,7.07%,27.02%,46.97%,66.92%,86.86%,106.81%,126.76%,146.71%,166.65%,186.60%,,,

,30%,-7.19%,13.89%,34.98%,56.06%,77.14%,98.23%,119.31%,140.40%,161.48%,182.56%,203.65%,,,

,35%,-1.51%,20.71%,42.93%,65.15%,87.37%,109.59%,131.81%,154.03%,176.25%,198.47%,220.69%,,,

,40%,4.17%,27.53%,50.88%,74.24%,97.60%,120.95%,144.31%,167.67%,191.03%,214.38%,237.74%,,,

,45%,9.85%,34.35%,58.84%,83.33%,107.83%,132.32%,156.81%,181.30%,205.80%,230.29%,254.78%,,,

,50%,15.53%,41.16%,66.79%,92.42%,118.05%,143.68%,169.31%,194.94%,220.57%,246.20%,271.83%,,,

,說明：當銷量、單價、單位變動成本、固定成本變動時，利潤會發生如何變化,,,,,,,,,,,,,,

,,銷量變化百分比,,,,,,,,,,,,,

,51.69%,-50%,-40%,-30%,-20%,-10%,0%,10%,20%,30%,40%,50%,,,

單價變化百分比,-50%,,,,,,,,,,,,,,

,-45%,,,,,,,,,,,,,,

,-40%,,,,,,,,,,,,,,

,-35%,,,,,,,,,,,,,,

,-30%,,,,,,,,,,,,,,

,-25%,,,,,,,,,,,,,,

,-20%,,,,,,,,,,,,,,

,-15%,,,,,,,,,,,,,,

,-10%,,,,,,,,,,,,,,

,-5%,,,,,,,,,,,,,,

,0%,,,,,,,,,,,,,,

,5%,,,,,,,,,,,,,,

,10%,,,,,,,,,,,,,,

,15%,,,,,,