2.① Assuming that the product is sold in the current year, its variable cost =110000 * 80% = 88000, and its fixed cost =22000. If the sales cost remains unchanged in 2009 and the production capacity cannot be transferred, then production should continue, because the price of the product is 100000, which can fully recover the variable cost of the product and offset part of the fixed cost.
② Assuming that the production capacity can be leased out, if the production continues, the loss will be10000; If you don't continue production, you will earn 3000 yuan. Of course, you won't continue production.
(3) The output should be increased, because if the output is doubled, the sales revenue will become 200,000, but the total cost is 88,000 * 2+22,000 = 654,380+098,000.
(4) If the production is increased, it will not be rented, so the annual profit is 2000 yuan; If it is used for rental without increasing production, the profit will be 3000-of course, without increasing production.
This topic is similar to the one I gave you last time, so I won't repeat it-what's more, I can't repeat it, because your question has a strange meaning: you told us that when the operating assets are 50 and the profit is 65,438+00, the investment profit rate is 65,438+08%-is your investment profit rate a net investment profit rate? The income tax rate is calculated at the following 33%? Sweating.
4. Variable cost method: annual cost = 50000+90 *1000+20000 =160000, annual income =200000 and profit =40000.
Calculation of absorption cost: the annual cost is-the first year: 160000, and the second year: 50000+(90 *1200+20000) *1000/1200 =/kloc-. So the annual profits are 40000, 43333.33 and 36666.67 respectively.
The impact of absorption cost method and variable cost method on profit and loss calculation is fully reflected in the amortization of fixed production costs in ending inventory: in the second year, the fixed production costs are allocated to 65,438+0,200/65,438+0,200 = 65,438+0,6.67% of ending inventory costs, which is the burden of the second year.
9. If the annual depreciation of fixed assets in Scheme A =( 100-5)/5= 19, the annual cash cost of this scheme =60- 19=4 1.
① Initial investment of the project: 6,543,800 yuan+500,000 yuan.
② Annuity in the next five years: 90-41-(90-60) * 33% = 39.1.
③ The investment recovered at the end of the fifth year is 50+5=55.
Therefore, the net present value of scheme A is 39. 1 * (P/A, 10%, 5)+55 * (P/F, 10, 5)-150 = 39./kloc-0.
The annual depreciation of fixed assets in Scheme B =( 120-8)/5=22.4, and the annual amortization of intangible assets =25/5=5, so the non-cash cost in Scheme B =27.4, and the total annual cost =27.4+80= 107.4.
① Initial investment of the project: 265.438 billion yuan.
② Annuities from the third year to the seventh year:170-80-(170-107.4) * 33% = 69.342.
③ Investment recovery in the seventh year: 65+8=73.
Therefore, the net present value of Scheme B = 69.342 * (P/A, 10%, 5) * (P/F, 10%, 2)+73 * (P/F, 10%, 7)-2.