Marketing Essential--7-11
Essay by haKVshazfsg • October 22, 2017 • Case Study • 426 Words (2 Pages) • 1,007 Views
1.0 Introduction
The branch of Enterprise accounting, which is separated from the traditional accounting and financial accounting, focuses on improving the management of enterprises and improving the economic benefits.
HUIYUAN was found by ZHUXINLI in 1992.at present it is has about 140 business entity store ,on the other hand,its turnover reached 5.882 billion in 2015. Its nature is limited liability company.
2.0 Variable Costing Technique （Marginal Costing）--Beijing HUIYUAN
Marginal is the amount of change in the cost when the output is infinitely small.
2.1Contribution Format Income Statement for the Month Ended 31 December 2016(Beijing HUIYUAN)
Beijing HUIYUAN Juice group Ltd | |||||||
Income Statement for December 2016 | |||||||
Variable Costing | |||||||
1000 units | 800u nits | 500 units | |||||
Sales | 150000 | 120000 | 75000 | ||||
Variable Costs | |||||||
opening inventory | |||||||
cost of goods manufactured | 60000 | 48000 | 60000 | ||||
closing inventory | 0 | 36000 | 30000 | ||||
60000 | 48000 | 30000 | |||||
variable selling and administrative expenses | 10000 | 8000 | 5000 | ||||
contribution margin | 140000 | 64000 | 40000 | ||||
Fixed Costs | |||||||
manufacturing overloads | 20000 | 20000 | 20000 | ||||
selling and administrative expenses | 12000 | 12000 | 12000 | ||||
profit | 48000 | 32000 | 8000 |
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