The ratio of the break-even sales amount to actual sales (break-even sales ÷ actual sales). A lower ratio indicates that actual sales are far above the break-even point, meaning higher profit and greater profitability. Because a higher fixed-cost base raises the break-even sales level and thus the ratio, this metric is used as an indicator of operational safety margin.

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• 2010h22h #6企業の売上高，固定費及び変動費が分かっているとき，損益分岐点比率，損益分岐点売上高及び変動費率は，それぞれ次の式で求めることができる。これらの式から言える適切な…