一.   课前思考题

Laurais the newly-elected social chairperson of her mountain climbing club. Her first duty is to plan the club's bid kickoff party for the upcomingyear.  Funds are limited, so she must plan well and estimate cotscarefully.  Laura's first step in estimating the total cost of the partyis to identify the individual costs involved. As she begins the planningprocess, she identifies two major costs: 

1.   Entertainment -A live band is a must

2.    Food and drinks-Plenty for every one isessential.  

When Laura checks the records of lastyear's social chairperson, she discovers he spent $3,650 on these two items forlast year's party ($525 for entertainment and $3,125 for food anddrinks).  Assuming the prices for entertainment and food and drinks haveremained the same, the club should be able to have this year's event is $3，650. In fact, Laura has money to spare because he spending limit for thisyear’s event is $5,500. 

Thisyear the mountain climbing club has grown, so about 175 guests are expected toattend.  To determine the total expected cost of the party, Laura needs toknow which costs are affected by the number of guests attending and which costsare not.  

二.  本课学习目标

1.   掌握固定成本与变动成本的特性

2.   边际贡献式损益表的编制

3.   能用边际贡献计算销售量、成本、销售价格等变化对利润的影响

4.   在有限资源中如何确定利润最大化的产品组合