hnd財政預(yù)算報告范本(英文版)-資料下載頁
2025-06-25 06:50本頁面
【正文】 kg ￡11 per kg)=￡5,600Ad) Direct labor total :Budgeted Hours*Budgeted Rate – Actual hours*Actual Rate=(2hours*1600*￡9) ￡35200=￡6,400Ae) Direct labor rate :Actual Hours*(Budgeted Rate – Actual Rate)=3,520hours*(￡9￡10)= ￡3,520Af) Direct labor efficiency :Budgeted Rate*(Budgeted Hours – Actual Hours)=￡9(2hours*16003520hours)= ￡2,880Ag) Total overhead : (Budget Variable Overhead + Budget Fixed Overhead) (Actual Variable Overhead + Actual Fixed Overhead) = (163。4000 + 163。8200) (163。3200 + 163。8600) = 163。400 FPart B1. Payback period method YearYearly net cash flow￡Cumulative cash flow ￡0(1,000,000)(1,000,000)1160,000(840,000)2160,000(680,000)3320,000(360,000)4320,000(40,000)5320,000280,000Net cash benefits 280,000280,000Payback = 4 + 40,000/320,000= years2. Discount cash flow technique(net present value) Calculation of Net Present Value（NPV）at 10%Year Annual cash flowPresent value factors at 10%Present Value ￡￡￡0(1000,000)(1,000,000)1160,000 145,4402160,000 132,1603320,000 240,3204320,000 218,5605320,000 198,720935,200Net Present Value （NPV） (64,800)8 / 8
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