ACCA每日一小考答案与解析 2014-09-05

To use the graphical method of linear programming to solve production problems with limited resources, which three of these assumptions must be made?

A. There are constant total fixed costs.
B. There are no more than two limited resources.
C. There are constant unit variable costs.
D. There are constant unit fixed costs.
E. There are no more than two products.


正确答案：A,C,E

答案解析：


The correct answer is: There are no more than two products; There are constant unit variable costs and; There are constant total fixed costs.

We assume there are no more than two products so that we can use a two dimensional graph. We assume that there are constant unit variable costs so that contribution per unit does not change as the production level changes. We assume there are constant total fixed costs so that fixed costs can be ignored when calculating the optimal production mix.

There can be any number of limited resources, and the fixed costs per unit will change every time the production quantities change.