Trong các tình huống độc lập dưới đây, có các nhân tố ảnh hưởng đến biến động KQ giữa chỉ tiêu kỳ PT so với kỳ gốc và đã được sắp xếp theo trình tự từ nhân tố số lượng đến chất lượng. Yêu cầu: PT các nhân tố ảnh hưởng đến biến động KQ lần lượt theo phương pháp thay thế liên hoàn. Ba nhân tố là q, d và s; Quan hệ của 3 nhân tố này được phản ảnh qua phương trình KT sau: C = q x d x s

Newton industries is considering a project and has developed the following estimates: unit sales = 4,800, price per unit = $67, variable cost per unit = $42, annual fixed costs = $11,900. the depreciation is $14,700 a year and the tax rate is 34 percent. what effect would an increase of $1 in the selling price have on the operating cash flow?

Performance bicycle company makes steel and titanium handle bars for bicycles. it requires approximately 1 hour of labor to make one handle bar of either type. during the most recent accounting period, barr company made 7,700 steel bars and 2,300 titanium bars. setup costs amounted to $35,000. one batch of each type of bar was run each month. if a single company-wide overhead rate based on direct labor hours is used to allocate overhead costs to the two products, the amount of setup cost assigned to the steel bars will be:

Dr. sperry, a biologist, is using excel to track growth rates of different populations of bacteria. she has a very complex formula in one cell. it begins with “round”. dr. sperry would like to see exactly how excel’s calculation reached the final rounded value that she sees in the cell. what could dr. sperry do to best understand how the calculation was made? try different formulas on her own until she reaches the value shown in excel click on the evaluate formula button in the formulas tab and then click “step in” select the cell and then look at the formula in the formula field of the ribbon remove “round” from the formula in order to see the actual value before rounding