Journal
joey_ma
¼ÊºÙ¡G joey_ma
°ê®a¡G ­»´ä
¦a°Ï¡G ¨F¥Ð°Ï
« September 2026 »
SMTWTFS
12345
6789101112
13141516171819
20212223242526
27282930
³Ì·s¤å³¹
NO POST here!
½æ¯È¤y¡B½Ã¥Í¤yÁȤj¿ú
Google/Yahoo ¦ÛµM·j´M...
Youtube ¤ù
Blog moves to www.jo...
¤å³¹¤ÀÃþ
¥þ³¡ (19)
Self-help (9)
¶¼¶¼­¹­¹ (1)
¥¼¤ÀÃþ (10)
³X«È¯d¨¥
³Ìªñ¤T­Ó¤ë©|µL¥ô¦ó¯d¨¥
¨C¤ë¤å³¹
¤é»x­q¾\
©|¥¼­q¾\¥ô¦ó¤é»x
¦n¤Í¦W³æ
ºô¯¸³sµ²
joeyma.com
My Blogger
My Wordpress
My Xanga
My yahoo blog
³Ìªñ³X«È
³Ìªñ¨S¦³³X«È
¤é»x²Î­p
¤å³¹Á`¼Æ¡G 19
¯d¨¥Á`¼Æ¡G 35
¤µ¤é¤H®ð¡G 27
²Ö¿n¤H®ð¡G 3017
¯¸¤º·j´M
RSS ­q¾\
RSS Feed
2010 ¦~ 9 ¤ë 3 ¤é  ¬P´Á¤­   ´¸¤Ñ


½æ¯È¤y¡B½Ã¥Í¤yÁȤj¿ú ¤ÀÃþ: ¥¼¤ÀÃþ

 

ùÚ¦w°ê»Ú (1044) ½æ«§?

¥D­n½æ¯È¤y¡B½Ã¥Í¤y (Sales Mix)

¯È¤y

¤G¹s¹s¤E¦~ (Financial Year)¡A¶°¹Î¯È¤y·~°È¾P°âÃB(Sales) ¤W¤É¬ù15.0%¦Ü¬ù´ä¹ô4,455,841,000¤¸¡A¦û¶°¹ÎÅé¾P°âÃB¬ù41.1%¡]¤G¹s¹s¤K¦~¡G48.4%¡^¡C¦~¤º¡A¶°¹ÎÄ~Äò¥D­n¥Í²£©M¾P°â(Higher Gross Profit) ¤ò§Q²v¸û°ªªº¯È¤y²£«~¡A¥]¬A²°¸Ë¯È¤y¡B¤â©¬¯È¤ÎÀã¯È¤yµ¥¡A¨ä¾P°âÃB¦X¦@¬ù¦û¯È¤y·~°È¾P°âÃBªº66.1%¡]¤G¹s¹s¤K¦~¡G68.7%¡^¡C

¨ü´f©ó¥D­n­ì§÷®Æ³y¯È¤ì¼ß»ù®æ(Direct Materials) ¦^¸¨¡A¯È¤y·~°Èªº¥Í²£¦¨¥» (Cost of Sales) ¦³©Ò¤U­°¡A¶°¹Îªº¯È¤y·~°È¤ò§Q²v (Gross Profit Ratio) ¤W¤É¦Ü¬ù42.1%¡]¤G¹s¹s¤K¦~¡G31.6%¡^¡C

¦¹¥~¡A¶°¹Î¦b¤G¹s¹s¤K¦~²Ä¥|©u«×©M¤G¹s¹s¤E¦~¤W¥b¦~¤º¥H¸û§C»ù®æÃB¥~¼W¥[³y¯È¤ì¼ßªº®w¦s¶q (Raw Materials Inventory) ¡A¨Ï¶°¹Î¦b¤G¹s¹s¤E¦~¤U¥b¦~¤Î¤G¹s¤@¹s¦~¤W¥b¦~´î§C¨ü³y¯È¤ì¼ß»ù®æªi°Êªº¼vÅT¡C

½Ã¥Í¤y

¨ü´f©ó®ø¶OªÌ¥Í¬¡¤ô¥­´£°ª¤Î­Ó¤H½Ã¥Í·NÃѼW¥[¡A®ø¶OªÌ§óÄ@·NÁʶRÀu½è¦ý°â»ù¸û°ªªº½Ã¥Í¤y²£«~¡A¨ÏÀu½è²£«~(Quality Product) ªº»Ý¨D«O«ù¼Wªø¡C

¦~¤º¡A¶°¹Î½Ã¥Í¤y·~°ÈÄ~ÄòÀò±o²z·Q¼Wªø¡A¾P°âÃB(Sales)¤W¤É¬ù26.3%¦Ü¬ù´ä¹ô2,546,369,000¤¸¡A¦û¶°¹Î¾ãÅé¾P°âÃB¬ù23.5%¡]¤G¹s¹s¤K¦~¡G25.2%¡^¡C

¦]¥D­n­ì§÷®Æ¥Ûªo¤Æ¤u²£«~¤Îµ³¤ò¤ì¼ß(Raw Material) ªº»ù®æ¸û¥h¦~¦³©Ò¤U­°¡A¥[¤W¤¤°ªÀɲ£«~ªº¾P°â¤ñ¨Ò¦³©Ò´£¤É¡A¨Ï¶°¹Î½Ã¥Í¤y·~°Èªº¾ãÅé¤ò§Q²v(Gross Profit Ratio) ´£¤É¦Ü¬ù61.1%¡]¤G¹s¹s¤K¦~¡G57.9%¡^¡C

 

http://exam101.hk/2010/08/21/bafslcciaatp1-gross-profit-ratio-ùÚ¦w°ê»Ú-1044-¤ò§Q²v¦³´X°ª/

 






³X«È¯d¨¥ (ªð¦^ joey_ma ªº¤é»x)


pk53541314 ©ó 2010-09-03 08:48 PM µoªí¡G
°¨Sir /¤f\
°µ«§§^±Ð§Ú¦av¤fv
[ ¦^ÂÐ ] [ «ÊÂê ] [ §R°£ ]


³X«È¦WºÙ¡G
¹q¶l¦a§}¡G (¤£·|¤½¶})
ÅçÃÒ½X¡G  «ö¦¹§ó·sÅçÃÒ½X (¦p¬Ý¤£²M·¡ÅçÃÒ½X½ÐÂIÀ»¹Ï¤ù¨ê·s)
«N«N¸Ü¡G (¥²»Ý µn¤J «á¤~¯à¨Ï¥Î¦¹¥\¯à)
[ ¶}±Ò¦h¥\¯à½s¿è¾¹ ]