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NCKU EMBA 習題解答

NCKU EMBA 習題解答. Chapter 5 Value Chain Analysis & Activity-Based Management (Absorption & variable costing , Pay-off table) 2006/11/19. 5.20. 閒置產能差異 $ 111,250 不利. 400,000(kg) + 300,000 + 200,000

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NCKU EMBA 習題解答

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  1. NCKU EMBA習題解答 Chapter 5 Value Chain Analysis & Activity-Based Management (Absorption & variable costing, Pay-off table) 2006/11/19

  2. 5.20

  3. 閒置產能差異 $ 111,250 不利 400,000(kg) + 300,000 + 200,000 Product A Product B Specialty

  4. 5.26

  5. Variable & absorption costing

  6. 存貨 銷貨成本 投入資源 費用

  7. $ 8,000 ÷ 5000 = $ 1.6 $ 1.6 X 1000 = $ 1600

  8. $ 8,000 ÷ 3,200 = $ 2.5 $ 1.6 X 1000 - $ 2.5 X 200 = $ 1,100

  9. Expected Value 在事件發生之前，我們所能預估此事件發生的可能之值，因此假設某事件發生之機率為Pi，若該事件發生即可得到Mi元，則此事件的期望值則定義為: Pi*Mi元 投擲一顆骰子，若猜中點數即可獲得50元，每玩一次需押注10元，令X為出現的點數，則X之期望值E(X) = 50 x 1/6 + (-10) x 5/6 = 0

  10. Pay-off table 小王假日時都會在棒球場外販賣熱狗，熱狗每根成本$5，售價$10，但如果當天無法出售的話，小王會把剩餘的熱狗報廢掉，通常熱狗的銷量並不固定。 依據小王估計，有50%的機率可以賣掉1,500根，有30%的機率可以賣掉2,500根，有20%的機率可以賣掉3,500根。 完美資訊價值(Expected Value of Perfect Information) = 7,500 x 0.5 + 12,500 x 0.3 + 17,500 x 0.2 – 7,500 = 3,500 ** 7,500 x 0.5 + 7,500 x 0.3 + 7,500 x 0.2 = 7,500 2,500 x 0.5 + 12,500 x 0.3 + 12,500 x 0.2 = 7,500 (2,500) x 0.5 + 7,500 x 0.3 + 17,500 x 0.2 = 4,500

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