wangwozhijian
幼苗
共回答了24个问题采纳率:87.5% 举报
这道题目考察的是对利润和生产力的概念理
(a)利润为售价与成本之差,总利润为个体利润总和.因此在个体利润相同的情况下总利润仅与数量有关.
(b)生产力的衡量为单位时间的产量.
计算步骤如下:
Profit
=Total Sales-Total Cost of Good Sold
=(Sales price per unit*units sold)-{Direct materials per unit+Direct labor per unit+[Fixed production overheads/normal production level]}*units sold
Throughput accounting ratio=Inventory/Flow time
(a)Profit of Will's division:
($50*10,000)-{$12+$8+[$200,000/10,000]}*10,000=$100,000;
Same way,the profit of Grace's division is $95,000.
Since Will makes more profit than Grace,so Will would benefit if bonuses were given on profit.
(b) Throughput accounting ratios:
R(Will)=10,000units/20,000hours=0.5,same way the throughput of Grace is 0.6.
Grace's flow rate is higher than that of Will,so if the bonuses were given on throughput,Grace would benefit.
1年前
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