物流成本管理 第3版 习题答案 作者 易华 第六章-习题-答案.doc

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1、1、答案年份平均年限法年数总合法双倍余额递减法131.6759.3866.67231.6755.4257.78331.6751.4650.07431.6747.5043.40531.6743.5437.61631.6739.5832.60731.6735.6328.25831.6731.6724.48931.6727.7121.221031.6723.7518.391131.6719.7915.941231.6715.8313.811331.6711.8811.971431.677.9226.411531.673.9626.412、答案自建仓库年份税前现金流出税前现金流入折旧

2、计算表税后净现金流贴现系数税后净现金流量0-710000000-71000001-71000001-5500000650000-1300000.909090909-118181.81822-5500000650000-1300000.826446281-107438.01653-5500000650000-1300000.751314801-97670.924124-5500000650000-1300000.683013455-88791.74925-5500000650000-1300000.620921323-80719.7726-5500000650000-13000

3、00.56447393-73381.610917-5500000650000-1300000.513158118-66710.555378-5500000650000-1300000.46650738-60645.959439-5500000650000-1300000.424097618-55132.6903910-5500006000006500004490000.385543289173108.937总计-7675564.159公共仓库年份税前现金流出税前现金流入税后净现金流贴现系数税后净现金流量0000101-9200000-5980000.909090909-543

4、636.36362-9200000-5980000.826446281-494214.8763-9200000-5980000.751314801-449286.25094-9200000-5980000.683013455-408442.04635-9200000-5980000.620921323-371310.95126-9200000-5980000.56447393-337555.41027-9200000-5980000.513158118-306868.55478-9200000-5980000.46650738-278971.41349-9200000-598

5、0000.424097618-253610.375810-9200000-5980000.385543289-230554.8871总计-3674451.1293、答案(1)手工操作与半自动操作成本相等的年业务量为：25000+X×82=180000+X×58X=6458(2)全自动操作与半自动操作成本相等的年业务量为：280000+Y×46=180000+Y×58Y=8333结论：当年业务量小于6458时，采用手工操作模式当年业务量大于6458，小于8333件时采用半自动操作模式当年业务量大于8333件时采用全自动操作模式