99會計師成管會疑問 - 會計
By Catherine
at 2010-08-30T20:29
at 2010-08-30T20:29
Table of Contents
不知道板上有沒有人跟我有一樣的疑問~所以想來詢問一下
關於成管會申論題第三
方案B與方案C
皆為裁撤中區廠後改由北廠或南廠製造後再運送回中區銷售
題意中敘明:"由於中區廠已遭裁撤，故與中區廠有關之收入與成本皆計入北區(南區)廠"
參考過高點與至聖的解答後發現
皆以北區廠或南區廠的收入與變動製造成本計算原屬於中區廠的產品
但我發現三個不同地區工廠的邊際貢獻均異(可見變動製造成本不同)
那轉由南北廠製造部分的攸關邊際貢獻
在題意這樣的敘述下，到底是應該採用原本中廠的邊際貢獻還是移轉製造後南/北廠的?
--
關於成管會申論題第三
方案B與方案C
皆為裁撤中區廠後改由北廠或南廠製造後再運送回中區銷售
題意中敘明:"由於中區廠已遭裁撤，故與中區廠有關之收入與成本皆計入北區(南區)廠"
參考過高點與至聖的解答後發現
皆以北區廠或南區廠的收入與變動製造成本計算原屬於中區廠的產品
但我發現三個不同地區工廠的邊際貢獻均異(可見變動製造成本不同)
那轉由南北廠製造部分的攸關邊際貢獻
在題意這樣的敘述下，到底是應該採用原本中廠的邊際貢獻還是移轉製造後南/北廠的?
--
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會計
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