[{"data":1,"prerenderedAt":67},["ShallowReactive",2],{"q-nurse-107-2-fundamental-nursing-057":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":36,"lastmod":66},"基本護理學與護理行政","fundamental-nursing","基本護理學(包括護理原理、護理技術)與護理行政",{"id":8,"webId":9,"year":10,"session":11,"subject":4,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"explanation":22,"explanationDeep":23,"topics":24,"freq":27},"nurse-107-2-基本護理學與護理行政-057","nurse-107-2-fundamental-nursing-057",107,2,57,"某護理機構承製某項產品之固定成本為 50,000 元，每服務件數之變動成本（variable cost）為 150 元，銷售價為 250 元。該產品損益平衡點（break-even point）之服務件數為多少？",{"A":15,"B":16,"C":17,"D":18},"150","250","400","500","D",null,[],"本題考點在損益平衡點（break-even point）的計算。依損益平衡公式，平衡點服務件數＝固定成本÷（售價－單位變動成本）。代入固定成本 50,000 元、售價 250 元、單位變動成本 150 元，單位邊際貢獻為 250－150＝100 元，故平衡點件數＝50,000÷100＝500 件，選 D。此點代表總收入恰等於總成本、利潤為零。A 150、B 250、C 400 皆為未正確代入邊際貢獻或計算錯誤的結果，A、B 更是把成本或售價數字直接誤用，均不符公式，故非答案。","邊際貢獻（contribution margin）＝售價－單位變動成本，是每賣一件用來回收固定成本的金額。損益平衡件數＝固定成本÷邊際貢獻；損益平衡金額＝固定成本÷邊際貢獻率。件數愈過平衡點，之後每件邊際貢獻就是純利。延伸公式：目標利潤件數＝（固定成本＋目標利潤）÷邊際貢獻，正是下一題所用。口訣：「先算一件賺多少（邊際貢獻），再算要賣幾件補本」。",[25,28,31,33],{"term":26,"count":27},"損益平衡點",5,{"term":29,"count":30},"固定成本與變動成本",4,{"term":32,"count":11},"邊際貢獻",{"term":34,"count":35},"損益平衡公式",1,[37,41,46,51,56,61],{"webId":38,"stem":39,"number":40,"year":10,"session":11},"nurse-107-2-fundamental-nursing-058","承上題，若當年度該產品的預期收益為 100,000 元時，服務件數應為多少？",58,{"webId":42,"stem":43,"number":44,"year":45,"session":35},"nurse-108-1-fundamental-nursing-074","護理主管要求護理人員上班時應穿戴醫院規範制服及識別證，此領導者的權力為下列何者？",74,108,{"webId":47,"stem":48,"number":49,"year":50,"session":35},"nurse-109-1-fundamental-nursing-008","有關肌肉注射法的敘述，下列何者正確？",8,109,{"webId":52,"stem":53,"number":54,"year":55,"session":35},"nurse-110-1-fundamental-nursing-046","有關等長運動的敘述，下列何者錯誤？",46,110,{"webId":57,"stem":58,"number":59,"year":60,"session":11},"nurse-111-2-fundamental-nursing-010","執行病人身體擦澡時，同時觀察其骨突處有無發生壓傷，屬於下列何種觀察種類？",10,111,{"webId":62,"stem":63,"number":64,"year":65,"session":11},"nurse-112-2-fundamental-nursing-044","衛生福利部公布的每日飲食指南，下列何者錯誤？",44,112,"2026-09-04",1788510724680]