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)

是否因為丙部門若利用RI作為績效之衡量,不管係利用資產總額或資產淨額

,均為三部門中最低,但若用ROI則不然...(不確定....)


: 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
: VC FC
: (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)

(500,000+350,000*20%)/單位Contribution Marign = 12,500 ----BEP in units

得單位Contribution Marign = 45.6

Markup = 45.6/72 = 63.3%

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