[目的] 练习新产品开发决策的分析方法。
[资料] 广达公司计划年度产销单一甲产品,其正常年度财务会计资料如下:
产销量(件) 500000
单位售价(元) 10
成本:(总额)
直接材料 1200000
直接人工 700000
制造成本 1600000
其中:变动部分 800000
摊销及管理费用 1450000
其中:变动部分 300000
根据市场预测分析,在目前价格条件下销量难以增加,而公司现有生产能力尚有剩余。因此,公司总经理就下列方案征求你的意见。
(1) 降价10%,销售量可增加40%。
(2) 增加新产品A的生产,预计可销售200000件,单位售价8元,单位变动成本为5元,同时需增加相关固定成本300000元。
(3) 增加新产品B的生产,预计可销售300000件,单位售价12元,单位变动成本为7.5元,同时需增加相关固定成本400000元,并将甲产品的产销量压缩30%。
[要求] 作为财务部负责人,请你对以上各方案做出选择,并提出具体建议。
第2题
A.Observing the conquest of "Nian".
B.Scare the beast "Nian".
C.A form. to thank the old man.
D.Red is the festival color.
第3题
A、Ancient China.
B、Ancient Greek.
C、Ancient Rome.
D、To avoid the attack from the "Nian" monster.
第4题
A、“Nian” was first the name of a monster beast.
B、Yellow is the color that the “Nian” beast feared most.
C、The term “Guo Nian” originally means “Survive the Nian”.
D、Today The term “Guo Nian” means “Celebrate the New Year”.
第5题
A、A rescue story
B、An adventure story
C、A covenant story
D、A rebirth story
第6题
第7题
In film versions of the Cinderella story ______.
A.two characters from the original story are omitted
B.the prince is invariably replaced by a rich stranger
C.luck plays a lesser role than in the original story
D.the Cinderella character no longer has to work
第9题
The story was said to have been based on the information from a reliable________.
A.source
B.foundation
C.origin
D.basis
第10题
Answer the following question: 4. From whose point of view is the story (Passage A) told? How would the story be different if it were narrated in the first person from Robert’s or Mr. Van’s point of view?
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