轉撥計價-95東吳 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: Calculate the Division operating income for the Best Company which manuf.only
: one type of shoe and has two division.the Sole Division.and the Assembly Divi-
: sion.The Sole Division manuf.soles for the Assembly Division.which competes t-
: he shoe and sells it to retailers.The Sole Division "sell" soles to the Assem
: bly Division.The market price for the Assembly Division to purchase a pair of
: soles is $20.(ignore changes in inventory)The fixed costs for the Sole Divisi-
: on are assumeed to be the same over the range of 50000~120000 units.The fixed
: costs for the Assembly Division are assumed to be $7 per paur at 100000 units.
: Sole's costs per Assembly's costs per
: pair of soles completed pair of shoes
: direct materials $4 $6
: direct labor 3 2
: variable overhead 2 1
: Division fixed costs 1 7
: Question:Calculate the difference amount in corporate net income between
: Scenario A and B.if the Assembly Division sells 100000 paurs of
: shoes for $60 per paur to customers.
: Scenario A:Negotiated transfer price of $15 per pair of soles.
: Scenario B:Market-based transfer price.
: 答案: 因為無論使用Scenario A或Scenario B.總公司之淨利皆相同
: 所以difference amount = 0
: 這題我看不太懂...麻煩高手出手相助了!!!拜託了感恩!!!


這篇是問在A法及B法下，對公司整體來說兩個方案間的損益差異

從A法來看

Sole部門 Assembly部門
P $15 $60
VC (9) (15)
(9)
FC (1) (7)
NI $5 $29

總公司利潤= 5+29 = 34

從B法來看

Sole部門 Assembly部門
P $20 $60
VC (9) (20)
(9)
FC (1) (7)
NI $10 $24

總公司利潤= 10+24 =34

故兩者無差異


以上是我的想法啦 @@"
FC感覺好像是無關成本，不過想說算總公司利潤，所以我還是有扣除掉...
不曉得對不對喔 = ="

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