EPISODE · Jul 15, 2026 · 8 MIN
中级财务管理 成本管理16 别被新产品利润骗了
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】 本量利分析在经营决策中的核心应用——新产品投产选择。深度拆解"新产品利润幻觉"，揭示新产品上市对老产品销量的蚕食效应（机会成本），建立投产决策的黄金两步法则：计算净增量息税前利润，选择增量最大方案。【核心案例】 咖啡店推出花式特调后，原有美式咖啡销量下降20%；A产品（单价60元，边际贡献15元，使老产品减产20%）vs B产品（单价75元，边际贡献25元，使老产品减产15%，新增固定成本1万元）vs 方案三（A+B同时投产，老产品减产50%）。表面B产品单件利润更高，但净增量A方案9.5万 > 方案三9万 > B方案6万，"全都要"反而少赚5000元。
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中级财务管理 成本管理16 别被新产品利润骗了
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