管會-訂價 - 會計
By Skylar DavisLinda
at 2014-07-14T03:03
at 2014-07-14T03:03
Table of Contents
若在年銷售量4,800單位下之目標利潤為$1,764,000,固定成本總額為$5,040,000,且單
位變動成本為$1,350,則依變動成本加成訂價之加成比率(markup percentage)應設為多少?
A)27.2% B) 77.8% C) 95.2% D) 105%
答案:D
解答的銷售單價算法有加計固定成本 = (1764000+5040000)/4800+1350 = 2767.5
我的問題在於若以變動成本加成定價,不是應該不加計固定成本嗎?
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