作者agreenorange (格林)
看板Accounting
标题[问题] 成管会- ROI
时间Thu Oct 29 01:46:49 2009
Q1. 某公司红利计画为奖励获利最高的部门。对部门获利绩效衡量，
部门经理可自选ROI或RI为其绩效之衡量。该公司定义收益为营业利益，
且要求必要报酬率为10%。以下为X1年相关资料：
部门 资产总额 资产净额 部门营业利益
甲 $800,000 $430,000 $94,700
乙 $760,000 $410,000 $91,700
丙 $500,000 $280,000 $61,400
若部门经理可自选以资产总额或净额为投资额之衡量基础，
则哪一个部门最适合以ROI为绩效衡量指标？
(A)甲
(B)乙
(C)丙
(D)三个部门皆不适合
Ans.(C)
我想问题目不是说明可以用总额or净额计算，那为什麽答案是丙？
Q2. Minden company requires a 20 percent return on investent.
The company estimates that an investment of $350,000 would
be needed to produce and sell 12,500 units of product A
each year. Other costs associated with the product would be
Variable Fixed
(per unit) (total)
Production $60 $200,000
Selling and administrative $12 $300,000
Assuming that the company uses the contribution approach to
cost-plus pricing , the markup which should be used to achieve
the desired ROI would be
(A)76%
(B)36%
(C)63.3%
(D)77.8%
(E)none of these
Ans.(C)
先谢谢各位了...
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