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和棋 · 2020年11月09日

问一道题:NO.PZ2020042003000111

问题如下:

The operating expense per unit of deposit service is 0.5%, the estimated overhead expense allocated to the deposit services function is 1.2%, the planned profit margin from each service unit sold is 0.3%, the marginal cost rate is 1.2%, the average interest rate is 4.5%.

According to the information above, what is the deposit rate under the method of pricing Deposit-related Services at Cost Plus Profit Margin

选项:

A.

2.0%

B.

3.2%

C.

4.5%

D.

1.5%

解释:

考点:对Managing and Pricing Deposit Services的理解

答案:A

解析:

Unit Price Charged the Customer for each deposit service = Operating Expense per Unit of Deposit Service + Estimated Overhead Expense Allocated to the Deposit Service Function + Planned Profit Margin from Each Service Unit Sold = 0.5% + 1.2% + 0.3% = 2.0%

为什么不加上Marginal Cost

1 个答案

袁园_品职助教 · 2020年11月09日

你看下我在你另一个问题里贴的公式,没有marginal cost,这里跟marginal cost 没有关系