management accounting问题

魔女＠条件

selling price per unit rm150

contribution to sales ratio 30%

total fixed cost per annum rm500,000

required:

1. compute the variable cost per unit of the product

2. determine the break-even point in units

3. in an effort to motivate the sales team to improve their performance, the management has decided to pay rm5 sales commission for every unit sold.

determine the revised selling price if the management intends to maintain the contribution to sales ratio of 30%.

帮朋友问的...我的MA还给老师了。。

谁会回答?

哈咯王子

这题还是留给DAC的朋友来解决吧

小渚

够力
formula这么多要怎样写出来?

魔女＠条件

原帖由 小渚 于 24-4-2009 11:52 PM 发表
够力
formula这么多要怎样写出来?

刚才本来要找你msn的...可是你没on9....

没关系拉....长就长....你能的

小渚

原帖由 魔女＠条件 于 24-4-2009 11:04 PM 发表
selling price per unit rm150

contribution to sales ratio 30%

total fixed cost per annum rm500,000

required:

1. compute the variable cost per unit of the product

2. determine the break-even point in units

3.in an effort to motivate the sales team to improve their performance,the management has decided to pay rm5 sales commission for every unitsold.

determine the revised selling price if the management intends to maintain the contribution to sales ratio of 30%.

1.
CS ratio = Contribution / unit
                   Selling Price / unit   * 100%

0.3 = (150 - Variable cost)
           RM150                           *100%

0.3*150 = (150 - Variable cost) *100%

45 = (150 - Variable cost)

Variable cost per unit = RM105(RM150 - RM 45)

2.
B/E point = Fixed Cost
                   Contribution per unit

=RM500,000
   (RM150 - Rm105)
= 11111 units


3.这题的意思是那个RM5 加进去Variable Cost, 然后用C/s ratio的formula 从新计算出新的selling price

CS ratio = Contribution / unit
                   Selling Price / unit   * 100%

0.3 = (SP - RM110)
             SP

SP - 0.3 SP = RM110

0.7SP = RM110

SP = RM110
            0.7

SP = RM157.14


就是这么做的

看看下答案对不对

dream,加分给我

[ 本帖最后由 小渚 于 25-4-2009 12:13 AM 编辑 ]

小渚

原帖由 魔女＠条件 于 25-4-2009 12:02 AM 发表


刚才本来要找你msn的...可是你没on9.... 没关系拉....长就长....你能的

我appear offline
我答案做好了
只是琢磨题目这么熟悉的

dreamsc3nt

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谢谢

渚
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