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苹果三年财务的历史操作 FY 2007 FY 2006 FY 2005 的结果当做重新叙述 (1)网络售卖: Domestic $14128 $11486$8,334国际的 9,8787,8295,597完全的净余售卖 24,00619,31513,931费用和费用: 售卖 15,85213,7179,889 的费用研究和发展 (R&D)782712535我只会一小段
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A company produced railway coaches and had only one product. To make each coach, the company needed to purchase $60 of raw materials and components, and pay 6 laborers $40 each. Therefore, total variable cost for each coach was $300.Knowing that making a coach required spending $300, managers knew they couldn't sell below that price without losing money on each coach.Any price above $300 became a contribution to the fixed costs of the company. If the fixed costs were, say, $1000 per month for rent, insurance and owner's salary, the company could therefore sell 5 coaches per month for a total of $3000 (priced at $600 each), or 10 coaches for a total of $4500 (priced at $450 each), and make a profit of $500 in both cases. 一家公司生产火车客车车厢,而且只生产一种产品。生产每节车厢,公司需要购买60美元的原材料及零部件,支付6个人工的工资,每人40美元。 因此,每节车厢的总变动成本为300美元。 知道了制造每节车厢需要300美元后,经理们认识到他们不能将每节车厢以低于该价格的价钱出售,否则会导致亏损。任何一个高于300美元的价格都将为抵消公司的固定成本做出贡献。如果这些固定成本是,例如,每月1000美元的租金、保险和业主的工资,因此,公司能每月销售5节车厢,总共获得3000美元的收入(按每节车厢600美元标价),或者销售10节车厢获得4500美元的收入(每节车厢标价450美元),在这两种情况下,公司都获得500美元的利润。