问题已解决
請問老師,這道計算分析題怎么做呀,,謝謝老師??!拜托了(要求寫出主要計算步驟和結(jié)果) 1.某企業(yè)生產(chǎn)A產(chǎn)品,每年需要甲零件1000件。該零件可以自制也可以外購。目前該企業(yè)已具備自制能力,自制甲零件的生產(chǎn)成本為30元,包括:直接材料 20元,直接人工4元,變動性制造費用1元,固定性制造費用5元。假定甲零件的外購單價為26元,且自制生產(chǎn)能力無法轉(zhuǎn)移。 要求:(1)作出自制或外購甲零件的決策。(5分) (2)若自制生產(chǎn)能力可以對外出租,獲租金收入6000元,從相關(guān)成本的角度做出甲零件是自制還是外購的決策。(5分)
FAILED
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同學(xué)你好,稍等一下
2023 11/11 16:39
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2023 11/11 16:40
好的好的,感謝老師,麻煩您啦
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2023 11/11 16:54
同學(xué)你好,1,自制零件的相關(guān)成本=20+4+1=25,比外購的單價26元少,應(yīng)該選擇自制零件
2,自制的相關(guān)成本=25*1000=25000,
外購的成本=26*1000-6000=20000,應(yīng)該選擇外購
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2023 11/11 17:18
好的老師,我先按照您的解答梳理學(xué)習(xí)一下
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2023 11/11 17:20
同學(xué)你好,你先看看
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2023 11/11 17:22
老師,選擇自制零件的時候,固定性制造費用5元不用計算嗎?
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2023 11/11 17:26
因為固定制造費用不是相關(guān)成本,和產(chǎn)量沒有關(guān)系,固定制造費用屬于固定成本,無論自制還是外購,都屬于決策無關(guān)成本。
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2023 11/11 17:36
好的好的,感謝老師,明白了
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2023 11/11 17:57
同學(xué)你好,不客氣,滿意的話給個好評哈
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