【Daily Question】Question from Issue 20150930
Thread Content
This post was last edited by yuchenchf on 2015-10-12 at 15:49. Reward for participation: 2 Wealth. Reward for correct answer: 9 wealth. The target cost for the ready-mixed concrete in a certain construction project was 420,000 yuan (target volume: 500 m3, target unit price: 800 yuan/m3; estimated loss rate: 5%). The actual cost was 511,680 yuan (actual volume: 600 m3, actual unit price: 820 yuan/m3; actual loss rate: 4%). If factor analysis is used for cost analysis (with the order of factors being: output, unit price, loss rate), then the additional cost resulting from an increase in output is ( ) ten thousand yuan. A.4920 B.12600 C.84000 D.91680 Answer: C 【Production and Management Division】Seeking moderators and technical discussants to join
The target cost for the ready-mixed concrete in a certain construction project was 420,000 yuan (target volume: 500 m3, target unit price: 800 yuan/m3; estimated loss rate: 5%). The actual cost was 511,680 yuan (actual volume: 600 m3, actual unit price: 820 yuan/m3; actual loss rate: 4%). If factor analysis is used for cost analysis (with the order of factors being: output, unit price, loss rate), then the additional cost resulting from an increase in output is (A) ten thousand yuan. A.4920 B.12600 C.84000 D.91680
The answer should be: C, 84,000. When using factor analysis for evaluation, it is first assumed that one of the various factors has changed while all other factors remain constant; then each factor is substituted in turn, and the resulting calculations are compared to determine the extent to which changes in each factor affect the cost. As stated in the question, with an increase in production volume, the unit price and loss rate remain unchanged; 600×800×1.05＝504000 yuan. Compared to the target cost, the difference is 84000 yuan.
The target cost for the ready-mixed concrete in a certain construction project was 420,000 yuan (target volume: 500 m3, target unit price: 800 yuan/m3; estimated loss rate: 5%). The actual cost was 511,680 yuan (actual volume: 600 m3, actual unit price: 820 yuan/m3; actual loss rate: 4%). If factor analysis is used for cost analysis (with the order of factors being: output, unit price, loss rate), then the additional cost resulting from an increase in output is (c) ten thousand yuan. A.4920 B.12600 C.84000 D.91680【Answer】C In factor analysis, the first step is to assume that one of the various factors has changed while all other factors remain constant; then, by substituting each factor in turn and comparing the resulting calculations, it is possible to determine the extent to which changes in each factor affect the cost. As stated in the question, with an increase in production volume, the unit price and loss rate remain unchanged; 600×800×1.05＝504000 yuan. Compared to the target cost, the difference is 84000 yuan
The target cost for the ready-mixed concrete in a certain construction project was 420,000 yuan (target volume: 500 m3, target unit price: 800 yuan/m3; estimated loss rate: 5%). The actual cost was 511,680 yuan (actual volume: 600 m3, actual unit price: 820 yuan/m3; actual loss rate: 4%). If factor analysis is used for cost analysis (with the order of factors being: output, unit price, loss rate), then the additional cost resulting from an increase in output is (B) ten thousand yuan. A.4920 B.12600 C.84000 D.91680