直接成本法與利量分析

Chapter20直成本法與利量分析DirectCosting,ChapterCVPAnalysisHorngren12/e）Chapter10HowCosts12/e)響本性因素FactorsInfluencingBehavior性CostItselfOwnRentWorkProvisionof策M(jìn)anagerialPoliciesandDecision制ControlPaidInput擇AccountingMethod定本再類FurtherClassificationNonvariable本Committed本（本計(jì)方CostApproaches法IndustrialEngineeringMethod法ConferenceMethod法High-LowMethodLeastSquares統(tǒng)本法義Definition題AllocationProblem:High-Tech,Tech,Overhead&Misleading(1)時(shí)p20-9）(2)≠ActualIdleVarianceInternalUsers內(nèi)(1)額Break-Even(2)劃Profit(3)Price＞Cost，但小於AverageCost時(shí)Decision(4)SpecialOrder(5)包orOutsourcing(6)

接本法Costing定克法(OvercomeCosting)特直接本(Costing)何換吸成法(利量析假TC可分為及VC,Linear(ContributionMargin)(FC)(Mixed)力Productivity,生產(chǎn)技術(shù)Production況MarketCondition不際獻(xiàn)銷毛利ofMargin)益平與量圖BreakChartandCost-Volume-ProfitChart全際ofUseofifChangesinSellingPriceChangesinChangesinMixChangesinVariableCost5.FixedVolumeChanges接本補(bǔ)資QST公司每年＄每季＄300,000Variable每年＄60(直材料＄30直接人工＄，變動(dòng)製造費(fèi)用＄8)變動(dòng)銷管費(fèi)用＄5固定銷管費(fèi)用每年＄800,000每季＄200,000銷售價(jià)格＄100

Capacity年臺(tái)2008產(chǎn)銷資料如下：1234Total20,00020,000臺(tái)生產(chǎn)臺(tái)臺(tái)銷售臺(tái)臺(tái)

臺(tái)臺(tái)臺(tái)

臺(tái)臺(tái)臺(tái)

臺(tái)臺(tái)臺(tái)假設(shè)採標(biāo)成本沒有材和人工的差及製造用的預(yù)算差。採DirectCostingCosting各季淨(jìng)利多？請(qǐng)解釋差的原因?！?234＄Absorption＄

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＄＄計(jì)算式下：Direct1.(100－＄60-＄)臺(tái)－＄－＄＝＄20,0002.35×20,000臺(tái)＄500,000＝＄200,0003.35×18,000臺(tái)＄500,000＝＄130,0004.35×18,000臺(tái)＄500,000＝＄130,000Absorption1.(100－＄20,000臺(tái)－＄520,000臺(tái)－＝＄2.25×20,000臺(tái)＄5×20,000臺(tái)－－＄30,000(不利的數(shù)量差異)＝＄3.25×18,000臺(tái)＄5×18,000臺(tái)－＝160,0004.25×18,000臺(tái)＄5×18,000臺(tái)－＋＄30,000(有利的數(shù)量差異)＝＄190,000請(qǐng)計(jì)算QST公司季和每的損益兩平(BEP)1.每季的＄＄35＝臺(tái)即＄1,428,571.432.每年的＄2,000,000＄5,714,285.7143

假設(shè)QST司稅前利＄800,000，則銷貨多？＄＋＄÷＄3,714,285.7143假設(shè)QST司售價(jià)至＄80，BEP應(yīng)少？＄＄15＝33,333.33臺(tái)即＄80×臺(tái)＝＄2,666,666.4MixFC＄ABSalesMix＄180＄110臺(tái)VC10070MC＄80＄401.A銷售臺(tái)，銷售的損益兩點(diǎn)

A1＋收入＄400VC240MC＄160＄1,600,000＄160＝10,000組∴A＄18010,000臺(tái)＄1,800,000B＄110×2×10,000臺(tái)＄2,200,0002.如果銷，銷售的損益兩點(diǎn)A1＋收入180110×3＄VC10070×3＝310MC

＄200＄1,600,000＄2003.如果及B售各佔(zhàn)％，則BEP各多少？A50＋