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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PRODUCT SPECIFICATION

Product Comparison , please choose models that needing to compare , and try again.