(绩效考核)C绩效管理
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國立高雄海洋科技大學 95 學年度第 1 學期 平時測驗8 考試命題紙
注意：1.考試求公平及公正，請同學務必自律，維護學校與學生之榮譽。 第1頁，共1頁
2.考試時不得交談、攜卷出場、窺視、傳遞、代考、夾帶等違規行為，違者將受嚴重議處。 Ch8績效管理
1. 有三種最常用財務報表，請分別討論其績效管理意涵。
ANS:________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ 2. 何謂關鍵數字表 ？有何成本管理意涵？
ANS:________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ 3. 用損益平衡作為分析工具，有何成本管理意涵？
ANS:________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ 4. 企業裁員以大量減少成本支出，主要是考量何種原因？
ANS:________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ 5. 某公司月固定費額400萬元，產品平均邊際貢獻率為20％，產品每單位平均邊際貢獻為1.5萬元時，損益平衡之銷售量與營業額為何？
ANS:________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________