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ManagerialPoliciesandDecision制ControlPaidInput擇AccountingMethod定本再類FurtherClassificationNonvariable本Committed本（本計方CostApproaches法IndustrialEngineeringMethod法ConferenceMethod法High-LowMethodLeastSquares統(tǒng)本法義Definition題AllocationProblem:High-Tech,Tech,Overhead&Misleading(1)時p20-9）(2)≠ActualIdleVarianceInternalUsers內(nèi)(1)額Break-Even(2)劃Profit(3)Price＞Cost，但小於AverageCost時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不際獻銷毛利ofMargin)益平與量圖BreakChartandCost-Volume-ProfitChart全際ofUseofifChangesinSellingPriceChangesinChangesinMixChangesinVariableCost5.FixedVolumeChanges接本補資QST公司每年＄每季＄300,000Variable每年＄60(直材料＄30直接人工＄，變動製造費用＄8)變動銷管費用＄5固定銷管費用每年＄800,000每季＄200,000銷售價格＄100

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

臺臺臺

臺臺臺

臺臺臺假設採標成本沒有材和人工的差及製造用的預算差。採DirectCostingCosting各季淨利多？請解釋差的原因。※答1234＄Absorption＄

＄＄

＄＄

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

假設QST司稅前利＄800,000，則銷貨多？＄＋＄÷＄3,714,285.7143假設QST司售價至＄80，BEP應少？＄＄15＝33,333.33臺即＄80×臺＝＄2,666,666.4MixFC＄ABSalesMix＄180＄110臺VC10070MC＄80＄401.A銷售臺，銷售的損益兩點

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

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