[問題] 變動成本法 與 歸納成本法

看板Accounting作者 (小邪)時間15年前 (2009/03/12 21:50), 編輯推噓0(0推 0噓 3→)
留言3則, 2人參與, 最新討論串1/1
題目: B Corporation has the following standard costs associated with the manufacture and sale of one its products: 直接材料 3.00 per unit 直接人工 2.50 per unit 變動製造費用 1.80 per unit 固定製造費用 4.00 per unit (based on estimate 50000 units per year) 變動管銷費用 0.25 per unit Fixed SG&A expense 75000 per unit During 20X1,B manufactured 51000 units and sold 48000.The selling price per unit was 25元. All costs were equal to standard. Based on variable costimg,the income before tax for the year was? 我的想法是... Sales 25*48000 - VC (3+2.5+1.8+0.25)*48000 ------------------------------- CM 17.45*48000 - FC (75000+4*50000) ------------------------------- OI 562600 ANS:562600 可是他的答案卻寫558600 也就是我的答案再減掉4000 唯一的解釋就是減去"生產數量差" (50000-51000)*4=4000(有利) ...可是...減掉它幹麻 = = 而且變動成本法不是應該沒有生產數量差嗎?? 請板上的高手為小弟解惑...小弟駑鈍 = = -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 61.225.54.252
→
03/13 19:27, , 1F
(51000-50000)*4=4000不利(固定製造費用支出差)
03/13 19:27, 1F
→
03/15 17:29, , 2F
先謝謝你 可是我有一個疑問 我知道基量是50000*4
03/15 17:29, 2F
→
03/15 17:30, , 3F
可是不了解為何實際的固定製造費用=51000*4 ?
03/15 17:30, 3F
‣ 更多 boboyoda 的文章
文章代碼(AID): #19kHCFpP (Accounting)