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Sản phẩm A của một công ty có chi phí cố định (FC) = 1000 USD/năm; Chi phí biến đổi/đơn vị sản phẩm (V) = 2 USD/đơn vị sản phẩm; Giá bán (P) = 4 USD/sản phẩm.Vậy điểm hòa vốn theo doanh thu sẽ là:
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