[問題] 責任會計

[willie1987 (威力是也)]

B company makes a household appliance with model number XX300.The goal for 20X4
is to reduce direct materials usage per unit.No defective units are currently
produced.Manufacturing conversion costs depend on production capacity defined
in terms of XX300 units that can be produced.The industry market size for
appliances increased 5% from 20X3 to 20X4.The following additional data are
available for 20X3 and 20X4:
                                                           20X3       20X4
                                                         ────   ────
    units of XX300 produced and sold                      10,000     10,500
    selling price                                           $100        $95
    Direct materials(square feet)                         30,000     29,000
    Direct material costs per square foot                    $10        $11
    Manufacturing capacity for XX300(units)               12,500     12,000
    Total conversion costs                              $250,000   $240,000
    Conversion costs per unit of capacity                    $20        $20
Which of the following statements is true?
(A)The revenue effect of the growth component is $50,000 U
(B)The cost effect of the growth component for conversion cost is $10,000 U
(C)The cost effect of the growth component fordirect materials is $15,000 U
(D)None of the above

答案:(C)    我的答案是(B)...算法是250,000-240,000=10,000 不過錯了
            大概是我觀念錯了吧ˊˋ 請會的人教教我吧~拜託了感恩!!!

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◆ From: 123.0.214.13
推 accjm:10,000*3*10-10,500*3*10=U15,000
→ accjm:這題是平衡計分卡吧@@
→ willie1987:原來這是平衡計分卡喔@@" 補習班還沒教到.我先看了結果
→ willie1987:不會= =