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Toplam Maaza A Maaza B Sat 1.000.000 $ 400.000 $ 600.000 $ Deiken giderler 580.000 160.000 420.000 Katk pay 420.000 240.000 180.000 zlenebilir sabit giderler

Toplam Maaza A Maaza B
Sat 1.000.000 $ 400.000 $ 600.000 $
Deiken giderler 580.000 160.000 420.000
Katk pay 420.000 240.000 180.000
zlenebilir sabit giderler 300.000 100.000 200.000
Maaza segmenti marj 120.000 140.000 -20.000
Ortak sabit giderler 50.000 20.000 30.000
Net iletme geliri 70.000 $ 120.000 $ (50.000 $)

Gsterisizlii nedeniyle B Maazasnn kapatlmas dnlyor. Aratrmalar gsteriyor ki, B Maazas kapatlrsa izlenebilir sabit giderlerinin drtte biri deimeden devam edecek. almalar ayrca, Maaza B'nin kapatlmasnn Maaza A'daki satlarda yzde 10'luk bir de neden olacan gsteriyor. irket, ortak sabit giderleri maazalara sat dolar baznda tahsis ediyor. (a) B Maazasn kapatmann aylk mali avantaj/dezavantajn belirleyin. (b) Maaza kapatlmal m?

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