中级财务会计ⅱfantasticima.pptVIP

A Case Study on Fine Foods —— By Fantastic 4. Outline Fantastic 4 Product Costing Part 2 Special Order Part 3 Case Overview Part 1 Performance Evaluation Part 4 - 2 - Performance Evaluation Report Rating Department Score CM1(15%) CM2(15%) CM3(15%) CM4(15%) Profit Margin(40%) 1 SMU3 98 181,551 169,988 169,988 157,441 142,889 18.15% 16.99% 16.99% 15.74% 14.28% 2 SMU1 95 207,423 195,027 186,132 172,711 157,602 18.29% 17.20% 16.41% 15.23% 13.90% One day, Smith got… 3 SMU2 86 194,025 181,153 172,225 158,369 142,978 16.16%