*9題,給了一個案例,說是預(yù)算*9季度預(yù)計銷售每月1200個,然后250塊單價,成本是190塊一個,有60%是通過 sales agent 外包銷售,要給人家8%的commission. 然后實際銷售每月2000個,一共revenue 是1260000,然后成本比例不變,但是80%給agent銷售。
問題1: critical point for success budget
問題2: 解釋sales budget 在annual plan 里的作用
Sales budget is usually the first budget prepared.
Sale budget forecast sale unit, thus determine the production unit.
The sales budget establishes targets for sales personnel.
Sales volume affects production and purchasing levels, operating expenses and cash flow.
問題3: 編制一個flexible budget
問題4: 為何銷量提升反而CM下降了,讓你解釋一下。
The company decrease the price to pursue increase sale. Thus the revenue increases, but the price is lower than variable cost, which causes contribution margin decrease.
問題5:通過flexible budget和actual之間的差異,分析一下為什么公司的revenue和contribution margin都沒有達(dá)到預(yù)期?
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