成會-全部成本加成 - 會計
By Emma
at 2012-11-20T14:49
at 2012-11-20T14:49
Table of Contents
題目：產能120,000，銷量80,000，單位變動成本11，固定成本240,000，全部成本加成20%，求訂價？
解答：(12+240,000/120,000)*1.2=16.8
我的看法：
(12*80,000+240,000)=1,200,000=全部成本
1,200,000*1.2/80,000=18
請問哪個才對呢？解答的算法應該是在銷量為120,000下吧？
謝謝
--
解答：(12+240,000/120,000)*1.2=16.8
我的看法：
(12*80,000+240,000)=1,200,000=全部成本
1,200,000*1.2/80,000=18
請問哪個才對呢？解答的算法應該是在銷量為120,000下吧？
謝謝
--
Tags:
會計
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By Blanche
at 2012-11-24T08:40
at 2012-11-24T08:40
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