[問題] 誰能救我的成會...
※ [本文轉錄自 NCCU00_AT-A 看板]
作者: rufikk (若盈) 看板: NCCU00_AT-A
標題: [問題] 誰能救我的成會...
時間: Sun Jun 15 01:24:41 2003
※ [本文轉錄自 NCCU01_AT-A 看板]
作者: rufikk (若盈) 看板: NCCU01_AT-A
標題: [問題] 誰能救我的成會...
時間: Sun Jun 15 00:52:37 2003
※ [本文轉錄自 NCCU99_AT-B 看板]
作者: rufikk (若盈) 看板: NCCU99_AT-B
標題: [問題] 誰能救我的成會...
時間: Sun Jun 15 00:49:55 2003
※ [本文轉錄自 ntuACCT92 看板]
作者: rufikk (若盈) 看板: ntuACCT92
標題: [問題] 誰能救我的成會...
時間: Sat Jun 14 22:28:52 2003
chefs de vitesse sa is a french company that provides
passenger and crew meals to airline operating out of t
he two international airports of paris--orly and charles
de gaulle(CDG).the operations at orly and cdg are managed
separately, and top management believes that greater sharing
of information between the two operations should lead to
improvements in operations.to better compare the two operations
, an activity-based costing system has been designed with the
active participation of the managers at both orly and cdg.the
activity-based costing system is based on the following activity
cost pools and activity measures:
activity cost pool activity measure
meal preparation number of meals
flight-related activities. number of flights
customer service number of customers
other(costs of idle capacity
and organization-sustaining
cost) not applicable
the operation at cdg airport serves 500000 meals annually on 4000
flights for 8 different airlines.(Each airline is considered one customer.)
the annual cost of running the cdg airport operation, excluding only the
costs of raw materials for meals, totals 2650000.(The currency in France is
the euro, denoted here by $
annual cost of the CDG operation
cooks and delivery personnel wages........................1800000
kitchen supplies.......................................... 100000
chef salaries............................................. 200000
equipment depreciation.................................... 50000
administrative wages and salaries......................... 180000
building costs............................................ 320000
_________
total cost................................................2650000
_________
_________
to heop determine the activity rates, employees were interviewed and
asked how they divided their time among the four major activities.
The results of the interviews at cdg are displayed below
distribution of resource consumption
acorss activity cost pools
at the CDG operation
____________________________________
meal flight customer
preparation related service other total
cooks and delivery personnel wages 70% 25% 0% 5% 100%
kitchen supplies 90% 0% 0% 10% 100%
chef salaries 35% 15% 40% 10% 100%
equipment depreciation 70% 0% 0% 30% 100%
administrative wages and salaries 0% 25% 45% 30% 100%
building costs 0% 0% 0% 100% 100%
required:
1.using exhibit 8a-1 as aguide,perform the first-stage allocation of costs
to the activity cost pools
2.using exhibit 8a-2 as a guide,compute the activity rates for the activity
cost pools.
3.the orly operation has already concluded its activity-based costing study
and has reported the following costs of carrying out activities at orly.
meal flight customer
prepatation related service
cooks and delivery personnel wages 2.63 135.50 0
kitchen supplies 0.19 0.00 0
chef salaries 0.18 12.00 10,500
equipment depreciation 0.05 0.00 0
administrative wages and salaries 0.00 9.65 8,765
building costs 0.00 0.00 0
______________________________
total cost 3.05 157.15 19,265
______________________________
______________________________
comparing the activity rates for the cdg operation you computed in
(2)above to the activity rates for orly,do you have any suggestions
for the top management of chefs de vitesse sa ?
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以上...這是什麼東西啊？有人看得懂嗎？......
要做成一、理論背景
二、問題分析
三、解答
四、結論
怎麼做啊？跟本就看不懂.....誰可以救救我啊？
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※ 發信站: 批踢踢實業坊(ptt.csie.ntu.edu.tw)
◆ From: 210.71.23.17
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※ 發信站: 批踢踢實業坊(ptt.csie.ntu.edu.tw)
◆ From: 210.71.23.17
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※ 發信站: 批踢踢實業坊(ptt.csie.ntu.edu.tw)
◆ From: 210.71.23.17