《會計常用表格》SOLVSAMP

1、8df21e097df99ad80048d5366f52c004.xlspage 1example 1: product mix problem with diminishing profit margin.your company manufactures tvs, stereos and speakers, using a common parts inventoryof power supplies, speaker cones, etc. parts are in limited supply and you must determinethe most profitable mix

2、of products to build. but your profit per unit built decreases withvolume because extra price incentives are needed to load the distribution channel.tv setstereospeakernumber to build-part nameinventoryno. usedchassispicture tubediminishingspeaker conereturnspower supplyexponent:electronics0.9profit

3、s:by product$0$0$0total $08df21e097df99ad80048d5366f52c004.xlspage 28df21e097df99ad80048d5366f52c004.xlspage 3example 2: transportation problem.minimize the costs of shipping goods from production plants to warehouses near metropolitan demandcenters, while not exceeding the supply available from eac

4、h plant and meeting the demand from eachmetropolitan area.number to ship from plant x to warehouse y (at intersection):plants:totalsan frandenverchicagodallasnew yorks. carolina511111tennessee511111arizona511111-totals:33333demands by whse -18080200160220plants:supplyshipping costs from plant x to w

5、arehouse y (at intersection):s. carolina310108654tennessee26065436arizona28034559shipping:$83$19$17$15$13$19staff schedulingpage 4example 3: personnel scheduling for an amusement park.for employees working five consecutive days with two days off, find the schedulewhich meets demand from attendance l

6、evels while minimizing payroll costs.sch. days offemployeessunmontuewedthufrisat asunday, monday40011111 bmonday, tuesday41001111 ctuesday, wed.41100111 dwed., thursday61110011 ethursday, friday61111001 ffriday, saturday41111100 gsaturday, sunday40111110schedule totals:3224242422202224total demand:2

7、2171314151824pay/employee/day:$40payroll/week:$1,2808df21e097df99ad80048d5366f52c004.xlspage 5example 4: working capital management.determine how to invest excess cash in 1-month, 3-month and 6-month cds so as tomaximize interest income while meeting company cash requirements (plus safety margin).yi

8、eldtermpurchase cds in months:1-mo cds:1.0%11, 2, 3, 4, 5 and 6interest3-mo cds:4.0%31 and 4 earned:6-mo cds:9.0%61total$7,700month:month 1month 2month 3month 4month 5month 6endinit cash:$400,000$205,000$216,000$237,000$158,400$109,400$125,400matur cds:100,000100,000110,000100,000100,000120,000inter

9、est:1,0001,0001,4001,0001,0002,3001-mo cds:100,000100,000100,000100,000100,000100,0003-mo cds:10,00010,0006-mo cds:10,000cash uses:75,000(10,000)(20,000)80,00050,000(15,000)60,000end cash:$205,000$216,000$237,000$158,400$109,400$125,400$187,700-2900008df21e097df99ad80048d5366f52c004.xlspage 6example

10、 5: efficient stock portfolio.find the weightings of stocks in an efficient portfolio which maximizes the portfolio rate ofreturn for a given level of risk. this worksheet uses the sharpe single-index model; youcan also use the markowitz method if you have covariance terms available.risk-free rate6.

11、0%market variance3.0%market rate15.0%maximum weight100.0%betaresvarweight*beta*var.stock a0.800.0420.0%0.1600.002stock b1.000.2020.0%0.2000.008stock c1.800.1220.0%0.3600.005stock d2.200.4020.0%0.4400.016t-bills0.000.0020.0%0.0000.000total100.0%1.1600.030returnvarianceportfolio totals: 16.4%7.1%maxim

12、ize return: a21:a29minimize risk: d21:d290.16440.07076855truetruetruetruetruetruetruetruetruetruetruetruetruetrue8df21e097df99ad80048d5366f52c004.xlspage 7example 6: value of a resistor in an electrical circuit.find the value of a resistor in an electrical circuit which will dissipate the charge to 1percent of its original value within one twentieth of a second after the switch is closed.switch- |- -|q0 =9 volts | |qt =0.09 volts | | |t =0.05 secondsbatterycapacitor (c)i