作者musicdisc1 (musicdisc1)
看板Accounting
標題[問題] 一題攸關成本
時間Thu Jan 28 02:10:10 2010
The most recent monthly income statement for Benner Store is given below:
total store A store B
sales 1,000,000 400,000 600,000
variable expenses 580,000 160,000 420,000
___________ __________ _________
CM 420,000 240,000 180,000
traceable fixed expenses 300,000 100,000 200,000
___________ __________ _________
store segment margin 120,000 140,000 (20,000)
common fixed expenses 50,000 20,000 30,000
___________ __________ _________
net operating income 70,000 120,000 (50,000)
Due to its poor showing, consideration is being given to closing store B.
studies show that if store B is closed, one-fourth of its traceable fixed
expenses will continue unchanged. the studies also show that closing store B
would result in a 10 percent decrease in sales in store A. the company
allocates common fixed expense to the stores on the basis of sales dollars.
Require: compute the overall increase or decrease in the company's operating
income if store B is closed. [98成大會研]
答：營業利益減少6,000
我的想法：
可免成本：420,000+200,000*3/4=570,000
減少利益：600,000+400,000*10%=640,000
570,000-640,000=(70,000) ←營業利益減少70,000
有人可以告訴我，我錯在哪裡嗎？謝謝！
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1F：→ accjm:減少利益：600,000+240,000*10%=624,000 01/28 10:19
2F：→ accjm:570,000-624,000=-54,000(營業利益減少) 但還是跟答案不一樣 01/28 10:21
3F：→ wec23:減少10％sales，你是覺得只有sales400000會少嗎？ 01/28 22:28
4F：→ wec23:減少10％sale變動成本也會減10％ 01/28 22:30
5F：→ wec23:題目「B會讓A減少10％sale」的意思 01/28 22:33
6F：→ wec23:少利益600000 增A的利益（400000-160000）*10％ 01/28 22:34
7F：→ wec23:570000+24000-600000=（6000） 01/28 22:37
8F：→ wec23:以上~~是我的算法!! 01/28 22:38
9F：→ musicdisc1:不懂增A的利益（400000-160000）*10％的意思…可以再解 01/28 23:01
10F：→ musicdisc1:釋一下嗎~感謝你！！ 01/28 23:01