# بليز مساعدة..

الكاتب : مجروحة بوظبي   المشاهدات : 871   الردود : 5    ‏2007-10-19
مشاركة رقم : 1    ‏2007-10-19
1. ### مجروحة بوظبيقلم ماسي

التسجيل :
‏2005-05-06
المشاركات:
14,453
الإعجاب :
0
سلام عليكم ياعرب ..
عندي واجب وحاولته اححله ومتاكده من 1 و2و4
بليز اللي تخصصه محاسبه ولا يفهم بهالشي لو ممكن تصلووحن لي 3بكون شاكرة لكم

Can u solve this managerial accounting problem?
Cost-Volume-Profit Relationships and a Dog Track
The Key West Kennel Club is a dog-racing track. Its revenue is derived mainly from attendance and a fixed percentage of the pari-mutuel betting. Its expenses for a 90-day season are as follows:

Wages of cashiers and ticket takers 150,000
Commissioner’s salary 20,000
Maintenance (repairs, etc.) 20,000
Utilities 40,000
Other expenses (depreciation, insurance,
Purses: total prizes paid to winning racers 810,000

The track made a contract with PK, Inc., to park patrons’ cars. PK charged the track \$4.80 per car. A survey revealed that on the average three persons arrived in each car and that half the attendees arrived by private automobiles. The others arrived by taxi or public bus.
The track’s sources of revenue are:
Rights for concession and vending 60,000
Admission charge (deliberately low) \$ 1 per person
Percentage of bets placed 10%

Assume that each person bets \$25 a night.
1. a. how many persons have to be admitted for the track to break even for the season?
b. if the desired operating profit for the year is \$270,000, how many people would have to attend?
2. If a policy of free admission brought a 20% increase in attendance, what would be the new level of operating profit? Assume that the previous level of attendance was 600,000 people.
3. If the purses were doubled in an attempt to attract better dogs and thus increase attendance, what would be the new break-even point? Refer to the original data and assume that each person bets \$25

وحلي :

1. revenue = exspense
60000+3.5N = 1140000+.8N
3.5N-.8N= 1140000-60000
2.7N=1080000
mean the CM per person is 2.7
and N=400000 unite

2 contrbution margen per person =2.7
Q= F+T/cm
1140000+270000/2.7
=522222 unite

3. if the attandance increase 20% then 600000*20%=120000+600000= 270000
CM= 1140000/720000=1.58=1.6
Q=F+T/cm
720000 = 1140000+T\1.6
11520000 = 1140000+T
T=12000

4. 60000+3.5N=.8N +1950000
3.5N-.8N=1890000
2.7N= 1890000
N=700000[/LEFT​
]​

2.   مشاركة رقم : 2    ‏2007-10-19
3. ### الجوكرمشرف الكمبيوتر والجوالمشرف سابق

التسجيل :
‏2003-01-26
المشاركات:
54,688
الإعجاب :
8
ماشاء الله

الجوكر

4.   مشاركة رقم : 3    ‏2007-10-19
5. ### مجروحة بوظبيقلم ماسي

التسجيل :
‏2005-05-06
المشاركات:
14,453
الإعجاب :
0
خلاص يعني ضمنت الشغل بشركتك خخخ
يلا همتكم ابغي تصحيح الغلط لاني متاكده انه الثالثه غلط

6.   مشاركة رقم : 4    ‏2007-10-25
7. ### سالم بن سميدعقلم ماسي

التسجيل :
‏2005-03-20
المشاركات:
27,619
الإعجاب :
2
جميل

دكتوراه على غفله ....

8.   مشاركة رقم : 5    ‏2007-10-26
9. ### أمير الجزيرةعضو متميّز

التسجيل :
‏2007-06-01
المشاركات:
1,477
الإعجاب :
0

كله غلط X غلط

10.   مشاركة رقم : 6    ‏2007-11-01