作者ghostponny (ponny)
看板Accounting
标题Re: [问题] 关於利润最大之生产组合
时间Sat Nov 28 12:03:25 2009
※ 引述《willie1987 (威力是也)》之铭言:
: 问题:
: Genreal manufactiring has assemble the data appearing in the following table
: pertaining to two popular products.Past experience has shown that the fixed
: manufactiring overhead component included in the cost per machine hour average
: $10.Genreal has a policy of filling all sales orders.even if it means purchas-
: ing units from outside suppliers.
: Blender Electric Mixer
: (product1) (product2)
: direct materials $6 $11
: direct labor 4 9
: factory overhead at $16
: per hour 16 32
: cost if purchased from
: an outside supplier 20 38
: annual demand(units) 20000 28000
: If 50000 machine hours are availabe.and Genreal manufactiring desires to foll-
: ow an optimal strategy.it should
: (A)produce 25000 electric mixers and purchase all other units as needed
: (B)produce 20000 blenders and 15000 electric mixers and purchase all other
: units as needed
: (C)produce 20000 blenders and purchase all other units as needed
: (D)purchase all units as needed
: (E)produce 28000 electric mixers and purchase all other units as needed
: 答案:B 这题的CM函数跟限制条件我不太会设...所以我算不出来ˊˋ
: 请会的人帮帮我吧感恩!!!
这题不用设方程式,Blender变动成本为6+4+6=16,
Electric Mixer VC为11+9+22=42, EM外购成本仅38
小於42,所以EM应外购,Blender VC 16,外购20
故应生产B而外购EM
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