成會問題 - 會計
By Emma
at 2009-02-24T11:36
at 2009-02-24T11:36
Table of Contents
二、Margro Corporation is an automotive supplier that uses automatic machines
to manufacture precision parts from steel bars.Margro’s inventory of raw steel
averages $600,000, with a turnover rate of four times per year.John Oates,
President of Margro, is concerned about the costs of carrying inventory.
He is considering the adoption of the just-in-time inventory system in order
to eliminate the need to carry and raw steel inventory. Oates has asked Helen
Gorman,Margro’s controller, to evaluate the feasibility of just-in-time for
the corporation. Gorman identified the following effects of adopting
just-in-time.
1.Without scheduling any overtime, lost sales due to stockouts would
increase by 35,000 units per year. However, by incurring overtime
premiums of $40,000 per year, the increase in lost sales could be
reduced to 20,000 units. This would be the maximum amount of overtime
that would be feasible for Margro.
答案裡是寫 損失邊際貢獻 "20,000" × 6.5 = (130,000)
上一行是成會解答的其中一小部份
對於20,000感到疑惑
reduced to 20,000 units---->意思不是說降到20,000單位嗎??????
有找到翻譯題是翻 "降低至20,000單位"
所以 損失邊際貢獻 (35,000-20,000) × 6.5
PS.英文題是淡大考古題 中文翻譯是文化考古題
麻煩解惑一下= =
謝謝
--
to manufacture precision parts from steel bars.Margro’s inventory of raw steel
averages $600,000, with a turnover rate of four times per year.John Oates,
President of Margro, is concerned about the costs of carrying inventory.
He is considering the adoption of the just-in-time inventory system in order
to eliminate the need to carry and raw steel inventory. Oates has asked Helen
Gorman,Margro’s controller, to evaluate the feasibility of just-in-time for
the corporation. Gorman identified the following effects of adopting
just-in-time.
1.Without scheduling any overtime, lost sales due to stockouts would
increase by 35,000 units per year. However, by incurring overtime
premiums of $40,000 per year, the increase in lost sales could be
reduced to 20,000 units. This would be the maximum amount of overtime
that would be feasible for Margro.
答案裡是寫 損失邊際貢獻 "20,000" × 6.5 = (130,000)
上一行是成會解答的其中一小部份
對於20,000感到疑惑
reduced to 20,000 units---->意思不是說降到20,000單位嗎??????
有找到翻譯題是翻 "降低至20,000單位"
所以 損失邊際貢獻 (35,000-20,000) × 6.5
PS.英文題是淡大考古題 中文翻譯是文化考古題
麻煩解惑一下= =
謝謝
--
Tags:
會計
All Comments
By Kyle
at 2009-02-28T05:12
at 2009-02-28T05:12
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