Question

Цена модельной женской стрижки в парикмахерской составляет 600 руб., переменные затраты 120 руб. Аренда парикмахерского места в месяц 10 000 рублей. Найти точку безубыточности. Ожидается рост переменных затрат на 10%. Что произойдет если оставить цену на прежнем уровне, На сколько следует изменить объем предоставляемых услуг, чтобы данное решение было безубыточным.

Answer 1

Ответ:

4120

Объяснение:

600×10=6000

10000-6000=4000

4000+120=4120

Answer 2

Calculating Breakeven Point for Hairdressing Services

To calculate the breakeven point for the given scenario, we need to consider the fixed costs, variable costs, and the expected increase in variable costs.

Given Data: - Price of a women's haircut: 600 rubles - Variable costs: 120 rubles - Monthly rent for the hairdressing station: 10,000 rubles - Expected increase in variable costs: 10%

Breakeven Point Calculation

The breakeven point can be calculated using the following formula:

Breakeven Point (in units) = Fixed Costs / (Price per Unit - Variable Costs per Unit)

First, let's calculate the fixed costs: - Fixed Costs = Monthly rent for the hairdressing station

Fixed Costs = 10,000 rubles

Next, we calculate the contribution margin per unit: - Contribution Margin per Unit = Price per Unit - Variable Costs per Unit

Contribution Margin per Unit = 600 rubles - 120 rubles = 480 rubles

Now, we can calculate the breakeven point in units: - Breakeven Point (in units) = 10,000 / 480

Breakeven Point (in units) ≈ 20.83 units

Since we can't have a fraction of a haircut, we round up to 21 haircuts as the breakeven point.

Impact of 10% Increase in Variable Costs

If the variable costs increase by 10%, the new variable cost per unit would be: - New Variable Costs per Unit = 120 rubles + (10% of 120 rubles)

New Variable Costs per Unit = 120 rubles + (0.10 * 120 rubles) = 132 rubles

The new contribution margin per unit would be: - New Contribution Margin per Unit = 600 rubles - 132 rubles

New Contribution Margin per Unit = 468 rubles

We can then recalculate the breakeven point using the new contribution margin per unit.

Adjusting Service Volume for Breakeven

To make the business breakeven with the increased variable costs, we need to adjust the service volume. The new breakeven point in units can be calculated using the formula mentioned earlier with the updated contribution margin per unit.

The change in service volume required to achieve breakeven with the increased variable costs can be determined by comparing the original breakeven point with the new breakeven point.

I hope this helps! If you have any further questions or need additional assistance, feel free to ask.