managementaccountingchapter3變動(dòng)成本法-wenkub.com
2024-10-16 04:58 本頁(yè)面
【正文】 倘若部門(mén)流程間未盡完善，往往導(dǎo)致部份獲利程度較低之客戶(hù)有「過(guò)度服務(wù)」，而獲利程度較高之客戶(hù)反而產(chǎn)生「服務(wù)不足」之情形。 A 20,000 Net ine or loss $10,000 Stereos Video Recorders Total (更便于考核 ) 15 19 解企業(yè)對(duì)于不同客戶(hù)群之獲利率，利用 “數(shù)據(jù)發(fā)掘”之方式來(lái)進(jìn)行顧客關(guān)系管理。 this adds fixed overhead to the formula. Direct materials Direct labor Variable overhead Fixed overhead 15 6 Units in beginning inventory(BI期初存貨 ) Units produced 生產(chǎn) 10,000 Units sold 已售 ($300 each) 8,000 Normal(正常 ) volume 10,000 Inventory Valuation存貨定價(jià) Variable cost per unit: Direct materials $ 50 Direct labor 100 Variable overhead 50 Variable selling and administrative 10 Fixed costs: Fix d overhe d $250,00Fix d selling and administrative 100,000 15 7 Direct materials $ 50 $ 50 Direct labor 100 100 Variable overhead 50 50 Fixed overhead 25 Unit Cost Variable Absorption costing costing $250,000 10,000 15 8 Direct materials $ 50 $ 50 Direct labor 100 100 Variable overhead 50 50 Fixed overhead 25 Total $200 $225 Unit Cost Variable Absorption costing costing 15 9 VariableCosting Ine Statement 變動(dòng)成本法下的損益 Sales $2,400,000 Less variable expenses: Variable cost of goods sold $1,600,000 Variable selling and admin. 80,000 1,680,000 Contribution margin $ 720,000 Less fixed expenses: Fixed overhead $ 250,000 Fixed selling and admin. 150,000 350,000 Net ine $ 370,000 15 10 AbsorptionCosting Ine Statement 吸收成本法下的損益 Sales $2,400,000
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