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2011年ACCA考试《F5业绩管理》讲义(41)

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发表于 2012-2-23 17:09:42 | 显示全部楼层 |阅读模式
6 Cost equations including volume-based discounts   Suppliers often offer discounts to encourage the purchase of increased volumes.
  Where volume-based discounts are offered a total cost equation can be derived for each volume range.
  Illustration 7 – Equation including volume-based discounts
  § Fixed costs $100,000.
  § Variable costs per unit $5 for volumes up to 1,000 units.
  § Volumes above 1,000 units receive 5% discount on all units.
  This gives:转自:考试网 - [Examw.Com]
  § y = 100,000 + 5x for x ≦ 1000
  § y = 100,000 + 4.75x for x > 1000
  The graphs of these two functions will therefore show a discontinuity at 1,000 units — see below.

  
  Test your understanding 6
  You are given the following cost data:
  Fixed costs
  Variable costs$6 per unit up to 5000 units.中华考试网(www.Examw。com)
  10% discount on all units purchased over 5000 units
  Derive equations for the total cost function.
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