成本會計 - 會計

在計算成本會計的題目，遇到瓶頸，return on sales(ROS)與contribution Margin(CM)
的關係一直無法結合在一起，請板上各位幫個忙 <(_"_)>，已經查了一些書籍與網路的相
關知識，還是不太了解。




Large Frames Small Frame

Revenues $15,000,000 $10,000,000
Contribution Margin 65% 40%



Customer sales to Gift Shops Discount Stores

Large Frames 40% 60%
Small Frames 70% 30%

Operating Costs Traces $5,000,000 $3,000,000
to Customers


求Current return on sales (rounded) for Large Frames is ? 33%
求Current return on sales for Discount Stores is ? 34%




--