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2025/3/62025/3/6管理会计课件2025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/6解:(1)单位边际贡献(cm)=p-b=10-6=4(万元/件)边际贡献(Tcm)=cm·x=4×12500=50000(万元)边际贡献率(cmR)=×100%=×100%=40%(2)营业利润(P)=Tcm-a=50000-40000=10000(万元)(3)变动成本率(bR)=×100%=×100%=60%(4)边际贡献率与变动成本率的关系验证:边际贡献率+变动成本率=cmR+bR=40%+60%=12025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/62025/3/6