EPISODE · Jul 14, 2026 · 21 MIN
中级财务管理 成本管理15 销量决定换产线
from 2026中级财务管理：公式减法，5分钟听懂核心逻辑
【本期主题】 拆解生产设备更新决策中的本量利分析——固定成本与变动成本的剪刀叉博弈、盈亏平衡点差异、利润无差别点的魔法数字，以及技术升级必须服从市场销量的理性法则。【核心案例】 老产线（买价18万/年固定成本6万/单位边际贡献8元/盈亏平衡7500件）vs 新产线（买价32万/年固定成本9万/单位边际贡献10元/盈亏平衡9000件）；利润无差别点15000件——销量12000件选老线、18000件选新线；售价提升至55元时无差别点如何偏移？
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