治理管帐简答、计算(国外英文资料).docVIP

管理会计简答、计算(国外英文资料) The total amount of business volume and minimum business volume in the total amount of business and manufacturing expenses in 2009 is as follows: Abstract: the high (October) volume of business (item) 75000, the total cost of manufacturing is 176,250 yuan; Low (in March) business volume (part) 50000, the total cost of manufacturing is 142500 yuan. Requirements: Use the low and low point method to break down the manufacturing cost of the enterprise into variable cost and fixed cost, and write the formula of mixed cost. If the company produces 65,000 units in 2010, what is the total cost of manufacturing and the unit cost? (1) b = (176250-142500)/(75,000-50,000) = 1.35 yuan/piece a = y - bx = 142500 -1.35 * 50000 = 75000 + 1.35x (2) x = 65000, y = 75,000 + 1.35 * 65000 = 162750 Unit cost 162750/65000 = 2.50 yuan (1) the annual fixed cost of the regulator, a regulator factory, has a fixed cost of RMB 50, 000 yuan per year, with a fixed cost of RMB 50, 000 yuan per year. It is required that the unit that the regulator factory in 2013 will contribute gross profit, contribution to gross profit, contribution rate and variable cost ratio. (2) the automatic tank produced by a toy factory costs 50 yuan each, and the unit changes cost 30 yuan, and the fixed cost is 240000 yuan. To calculate and guarantee the sales of automatic tank in the toy factory. (1) the unit contribution to the gross profit = 5-3 = 2 yuan contribution = 2 * 1000 = 2000 yuan contribution to the gross profit ratio of 40 percent (2) the sales amount of the warranty is 240000 / (50-30) = 12,000 break-point sales = 12,000 * 50 = 600,000 yuan Lets assume that there are four companies, all of which are multi-product manufacturers, and the profits and losses of these four companies in the past year are as follows: Company 1: total sales revenue is 180000 yuan, contribution margin is 40% operating profit is 12,000 yuan, please calculate change cost total and fixed cost total? Company 2: total s