登录之后可查看解析

The margin of safety is the amount of the excess of budgeted sales levels over breakeven sales levels. In other words, it measures the amount by which sales can fall and the company can still remain profitable, or at worst, break even. The budgeted sales are the breakeven sales amount of $76,800 plus the margin of safety of $13,200, or $90,000. The margin of safety in terms of a percentage is the $13,200 margin of safety divided by the $90,000 budgeted sales, which equals .1467 or 14.7%. The company requires a margin of safety higher than 15%, and 14.7% is below that level, so the controller did not make the appropriate recommendation.
The margin of safety is the amount of the excess of budgeted sales levels over breakeven sales levels. In other words, it measures the amount by which sales can fall and the company can still remain profitable, or at worst, break even. A margin of safety of 17.2% would be better than the 15% required. However, 17.2% is not the margin of safety. 17.2% results from dividing the margin of safety by the breakeven sales. This is not the correct way to calculate the margin of safety in terms of a percentage. The margin of safety as a percentage is the margin of safety divided by the total budgeted sales. Total budgeted sales are the breakeven sales amount plus the margin of safety.
The margin of safety is the amount of the excess of budgeted sales levels over breakeven sales levels. In other words, it measures the amount by which sales can fall and the company can still remain profitable, or at worst, break even. A margin of safety of 17.2% would be better than the 15% required. However, 17.2% is not the margin of safety. 17.2% results from dividing the margin of safety by the breakeven sales. This is not the correct way to calculate the margin of safety in terms of a percentage. The margin of safety as a percentage is the margin of safety divided by the total budgeted sales. Total budgeted sales are the breakeven sales amount plus the margin of safety.
The margin of safety is the amount of the excess of budgeted sales levels over breakeven sales levels. In other words, it measures the amount by which sales can fall and the company can still remain profitable, or at worst, break even. A margin of safety ratio of 14.7% is not better than the minimum 15% required.