成管會- ROI - 會計

Q1. 某公司紅利計畫為獎勵獲利最高的部門。對部門獲利績效衡量，
部門經理可自選ROI或RI為其績效之衡量。該公司定義收益為營業利益，
且要求必要報酬率為10%。以下為X1年相關資料：

部門 資產總額 資產淨額 部門營業利益
甲 $800,000 $430,000 $94,700
乙 $760,000 $410,000 $91,700
丙 $500,000 $280,000 $61,400

若部門經理可自選以資產總額或淨額為投資額之衡量基礎，
則哪一個部門最適合以ROI為績效衡量指標？

(A)甲
(B)乙
(C)丙
(D)三個部門皆不適合

Ans.(C)

我想問題目不是說明可以用總額or淨額計算，那為什麼答案是丙？


Q2. Minden company requires a 20 percent return on investent.
The company estimates that an investment of $350,000 would
be needed to produce and sell 12,500 units of product A
each year. Other costs associated with the product would be

Variable Fixed
(per unit) (total)
Production $60 $200,000
Selling and administrative $12 $300,000

Assuming that the company uses the contribution approach to
cost-plus pricing , the markup which should be used to achieve
the desired ROI would be

(A)76%
(B)36%
(C)63.3%
(D)77.8%
(E)none of these

Ans.(C)


先謝謝各位了...

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