IB CIE Business: Formula Summary Handbook | IB CIE 商务：公式汇总手册

📚 IB CIE Business: Formula Summary Handbook | IB CIE 商务：公式汇总手册

Mastering key business formulas is essential for success in IB and CIE Business examinations. This handbook provides a comprehensive collection of the most important formulas across financial and operational topics, complete with clear explanations and applications. Whether you are calculating break-even points, analysing profitability ratios, or evaluating investment projects, a solid grasp of these formulas will strengthen your analytical skills and exam performance.

掌握关键商务公式对IB和CIE商务考试至关重要。本手册汇集了财务与运营主题中最重要公式，并附有清晰的解释和应用。无论您是计算盈亏平衡点、分析盈利能力比率，还是评估投资项目，扎实掌握这些公式都将增强分析能力并提升考试成绩。

1. Break-even Analysis | 盈亏平衡分析

Break-even analysis is a vital tool for determining the volume of sales needed to avoid losses. The contribution per unit is the amount each sale contributes towards fixed costs and profit, calculated as: Contribution per unit = Selling price per unit – Variable cost per unit.

盈亏平衡分析是确定避免亏损所需销售量的重要工具。单位边际贡献是每笔销售为固定成本和利润做出的贡献，计算为：单位边际贡献 = 单位售价 – 单位可变成本.

Using contribution, the break-even output (units) is: BEP (units) = Total fixed costs ÷ Contribution per unit. Alternatively, BEP (units) = FC ÷ (SP – VC).

利用边际贡献，盈亏平衡产量为：盈亏平衡量 = 总固定成本 ÷ 单位边际贡献。也可表示为：BEP = FC ÷ (SP – VC).

Break-even revenue is the sales value required to break even, computed as: BEP (revenue) = Break-even units × Selling price per unit, or BEP ($) = Fixed costs ÷ (Contribution / Sales ratio) where contribution/sales ratio = contribution per unit / selling price per unit.

盈亏平衡收入是达到盈亏平衡所需的销售额，计算为：盈亏平衡收入 = 盈亏平衡量 × 单位售价，或 盈亏平衡收入 = 固定成本 ÷ (边际贡献/销售比率)，其中边际贡献销售比率 = 单位边际贡献 / 单位售价。

The margin of safety indicates how much sales can fall before a loss occurs: Published by TutorHao | IB 商务 Revision Series | aleveler.com

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