固定成本.pptVIP

B9641024 黃湘頤 B9741023 沈敬翔 B9741026 陳培鴻 B9741029 楊易昭 B9741054 游超翔 A Doc-in-a-Box office, a group of family practitioners, is looking for a new location to expand their services. Three locations are identified with fixed costs. Because of diverse population profiles in each location, patient visits, variable costs, and revenues vary in each location as shown in Table EX 4.2. Determine the location based on total cost. 公式： TC= FC + VC VC= Q*v A: 44*13500 + 120000 = 714000 B: 47*12000 + 145000 = 709000 C: 45*11500 + 140000 = 657500 = 選 (C) COST 最低 TC= 總成本 FC= 固定成本 VC= 總變動成本 Q= 產出量 (