※ 引述《willie1987 (威力是也)》之銘言： : Calculate the Division operating income for the Best Company which manuf.only : one type of shoe and has two division.the Sole Division.and the Assembly Divi- : sion.The Sole Division manuf.soles for the Assembly Division.which competes t- : he shoe and sells it to retailers.The Sole Division "sell" soles to the Assem : bly Division.The market price for the Assembly Division to purchase a pair of : soles is $20.(ignore changes in inventory)The fixed costs for the Sole Divisi- : on are assumeed to be the same over the range of 50000~120000 units.The fixed : costs for the Assembly Division are assumed to be $7 per paur at 100000 units. : Sole's costs per Assembly's costs per : pair of soles completed pair of shoes : direct materials $4 $6 : direct labor 3 2 : variable overhead 2 1 : Division fixed costs 1 7 : Question:Calculate the difference amount in corporate net income between : Scenario A and B.if the Assembly Division sells 100000 paurs of : shoes for $60 per paur to customers. : Scenario A:Negotiated transfer price of $15 per pair of soles. : Scenario B:Market-based transfer price. : 答案: 因為無論使用Scenario A或Scenario B.總公司之淨利皆相同 : 所以difference amount = 0 : 這題我看不太懂...麻煩高手出手相助了!!!拜託了感恩!!! 這篇是問在A法及B法下，對公司整體來說兩個方案間的損益差異 從A法來看 Sole部門 Assembly部門 P $15 $60 VC (9) (15) (9) FC (1) (7) NI $5 $29 總公司利潤= 5+29 = 34 從B法來看 Sole部門 Assembly部門 P $20 $60 VC (9) (20) (9) FC (1) (7) NI $10 $24 總公司利潤= 10+24 =34 故兩者無差異 以上是我的想法啦 @@" FC感覺好像是無關成本，不過想說算總公司利潤，所以我還是有扣除掉... 不曉得對不對喔 = =" --

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