The average calculation method is to usetechnologyUnit product consumption of the schemeindexCompare.When the yields of the compared schemes are different, and the varieties andqualitySame.Calculate the scheme units firstproductConsumption ofcostIndicators, and then compare them.The scheme with less consumption cost per unit product is better.[1]
Chinese name
Average calculation method[1]
Type
Economic terminology
An enterpriseproductionThere are two options for the product. The annual product output and total consumption cost of Scheme I and Scheme II are shown in the table below.according toforeign tradesalecontract, acompanyyearUnderwriting1000 pieces,.Each piecePrice12000 yuan, and foreign investors will be responsible for the excessConsignmentThe price of each piece is 8000 yuan.How to select a scheme?
Average calculation method
Solution: (1) Average calculation method is adopted for analysis.The average calculation method can be used to calculate the units of the two schemesproductThe consumption costs are 10000 yuan/piece and 9.545 yuan/piece respectively.As the consumption cost per unit product of Scheme II is 9545 yuan, which is much higher than that of foreign agentsproduct price8000 yuan.Therefore, although Scheme II has an increase of 100 pieces compared with Scheme I, it cannot provideenterprisebringeconomic performanceOn the contrary, it lost money, and the loss amount was (9545, - 8000) × 100=154500 (yuan), so Scheme I should be selected.
(2) Incremental calculation method is adopted for analysis.Using the incremental calculation method, it can be found that the actual value of the unit product consumption cost of the increased production part of Scheme II is 50 × 10000 ÷ 100=5000 (yuan/piece), which is far lower than that of the commissioned salesPrice。The 100 pieces increased by Scheme II will not lose money, but gain more than Scheme Iprofit(8000-5000) × 100=30000 yuan.Therefore, Scheme II is the preferred scheme.[1]
