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A ve B, bir irketin zerk blmleridir. Tesisleri, ekipman veya personel ilevlerini paylamazlar. Balang veya biti envanterleri yoktur ve retilen birim says satlan birim saysna

A ve B, bir irketin zerk blmleridir. Tesisleri, ekipman veya personel ilevlerini paylamazlar. Balang veya biti envanterleri yoktur ve retilen birim says satlan birim saysna eittir. Aada iki blme ilikin mali bilgiler yer almaktadr. A, 2. stundadr; B, 3. stundadr.

(A)

(B)

Sat

150.000 $

400.000 $

Dier Gelir

10.000

15.000

Dorudan Malzemeler

30.000

65.000

Direkt iilik

20.000

40.000

Deiken fabrika yk

5.000

15.000

Sabit fabrika yk

25.000

55.000

Deiken S&A gideri

15.000

30.000

Sabit S&A gideri

35.000

60.000

Merkezi irket giderleri (tahsis edilen)

12.000

20.000

B Segmentinin toplam katk pay nedir?

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