Model
Description
Cost
(Red means estimated cost)
Price
P3
C3
C4
C5
Description
P3
C1
C2
ES
PP
MP
MGT
P1
GP%
P3 End
ES StockIn
PP Stock In
MP Stock In
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A
廠內製費=
NT$15
B
廠外製費=
NT$6
C
生產工時=
Depedns on each model
D
平均近三個月廠內製費=
Depends on each period
E
平均近三個月廠外製費=
Depends on each period
生產成本 ~PP
(A*C) + D
生產成本 MP~
(A*C) + D
(B*C) + E
2016 10以前-> Management cost = Real cost = fixed
2016 10以後-> Apply the real cost (variable 平均廠內外費)
GP% =
P1 Price - Mgt Cost
P1 Price
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ACM-1232
(Discontinued)
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