[問題] 一題攸關成本

看板Accounting作者musicdisc1 (musicdisc1)時間16年前 (2010/01/28 02:10)推噓0(0推 0噓 10→)

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The most recent monthly income statement for Benner Store is given below: total store A store B sales 1,000,000 400,000 600,000 variable expenses 580,000 160,000 420,000 ___________ __________ _________ CM 420,000 240,000 180,000 traceable fixed expenses 300,000 100,000 200,000 ___________ __________ _________ store segment margin 120,000 140,000 (20,000) common fixed expenses 50,000 20,000 30,000 ___________ __________ _________ net operating income 70,000 120,000 (50,000) Due to its poor showing, consideration is being given to closing store B. studies show that if store B is closed, one-fourth of its traceable fixed expenses will continue unchanged. the studies also show that closing store B would result in a 10 percent decrease in sales in store A. the company allocates common fixed expense to the stores on the basis of sales dollars. Require: compute the overall increase or decrease in the company's operating income if store B is closed. [98成大會研] 答：營業利益減少6,000 我的想法：可免成本：420,000+200,000*3/4=570,000 減少利益：600,000+400,000*10%=640,000 570,000-640,000=(70,000) ←營業利益減少70,000 有人可以告訴我，我錯在哪裡嗎？謝謝！ -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 122.117.65.97

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