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標題: [BAFS] Cost accounting嘅special order(急求解!!) [打印本頁]

作者: ykyannis    時間: 2015-11-16 05:55 PM     標題: Cost accounting嘅special order(急求解!!)

如果條問題問should the special order be accepted by XXX Ltd?
甘我係咪要Sale revenue-Production cost去搵翻個NP出黎,睇下個NP升幾多?
問題:1)計完NP之後點先知accept or not?
            2)個production cost係咪只系包relevant cost?點解我見到條題個production cost 只係計direct material,Direct labour同variable production overhead?但係唔洗計埋fixed  production overhead?
           3)條題有講Assume current sales would not be affected by the special order and no variable marketing cost would be incurred


total cost條題比有:
direct material
Direct labour
variable production overhead
fixed  production overhead
variable marketing cost
Fixed marketing cost
作者: kelvintutor212    時間: 2015-11-17 11:18 AM

If there's no limited item, you should calculate the contribution margin (selling price - variable cost) is order to find out whether you should accept this order or not.
It's because fixed cost is fixed and not relevant to decision making. The more contribution margin you get, the more you can cover the fixed cost and make profit.




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