Transcription of 成本分析實務 - factory.org.tw
1 171 4 2. 07 761-6898. 07 761-3193.. A Member Firm Of Moores Rowland International .. 1.. (1/2) . 1.. 1. 228. 228 . 228 . 2.. 2. 1. 1 .. 3.. 3. 28. 28 . 28 .. (2/2) .. __XX xx-1 __. $ 2,500 $ 2,500. 1,200 1,800. 400 800. $ 900 $ (100). 1,000 1,000. 800 500. $ 1,100 $ 400.. 2.. (1/2).. (2/2).. 1. 1.. 2. 2.. 3. 3.. 4. , OEM.. 3.. (1/10) .. ( . ). 1. vs.. // .. 2. vs.. 3. vs.. 4. vs .. 5. vs.. 6. vs.. 7. vs.. (2/10) .. V. V V . V V V V. 4.. (3/10) . (I).. (4/10) . (II).. V.. F.. 5.. (5/10) .. 1.. 2.. 3.. 4.. (6/10) .. 1 30 181.. ).. ( 2 18 150. 3 26 165. 4 27 168. 5 29 180. 6 35 215. 7 38 230. 8 40 245. 9 33 200. 10 29 181. 11 27 166. 12 40 246. 372 2,327. 6.. (7/10) .. 250. 230. 190. 150. F 69.. V=(246-69) 40= 20 25 30 35 40.. (8/10) .. F= *40= 7.. (9/10) .. X . Y .. (10/10) . X Y XY. 1 30 181 900 5,430.
2 2 18 150 324 2,700. 3 26 165 676 4,290. 4 27 168 729 4,536 = 5 29 180 841 5,220. 6 35 215 1,225 7,525. 7 38 230 1,444 8,740. 8 40 245 1,600 9,800. 9 33 200 1,089 6,600. 10 29 181 841 5,249 = 11 27 166 729 4,482. 12 40 246 1,600 9,840. 372 2,327 11,998 74,412. 8.. 1.. 2.. 1. 1.. 2. 2.. ( ) .. 3.. 9.. 1. 1. 1.. 2. 2.. 3. 2.. 58 .. CGS . 10.. 1.. 2.. 3.. 4.. 5.. 11.. (1/2) . 1. = . 2. =. 3. = . 4. =.. (2/2) .. $ 100 $ 100 $ 300 66% $ 151. $ 100 $ 120 $ 300 60% $ 166. $ 80 $ 100 $ 300 66% $ 121. $ 80 $ 120 $ 300 60% $ 133. 12.. 1.. = ( + ) .. $ 100 $ 100 $ 300 66% $ 151. 200 . =(100+200) 66%= 455 .. 2.. = - . 3.. = . 4. = x ( ). 200 455= (455-151) 455 x 66%. 5. = .. 13.. A B . 50,000 50,000. 35,000 30,000. 15,000 20,000. 10,000 15,000. 5,000 5,000. 3 4. 1%. 1% . 1% . (3%. (3% . (3% 4%).. 6.. 14.))
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