A.在剩余能力無(wú)法轉(zhuǎn)移時(shí),只要虧損產(chǎn)品的貢獻(xiàn)毛益為正數(shù),就應(yīng)該繼續(xù)生產(chǎn)
B.剩余能力能夠轉(zhuǎn)移時(shí),只要虧損產(chǎn)品的貢獻(xiàn)毛益大于轉(zhuǎn)產(chǎn)產(chǎn)品的貢獻(xiàn)毛益,就應(yīng)該轉(zhuǎn)產(chǎn)
C.如果虧損產(chǎn)品停產(chǎn)后,生產(chǎn)虧損產(chǎn)品的設(shè)備可以出租,只要租金大于虧損產(chǎn)品的貢獻(xiàn)毛益,就應(yīng)該把虧損產(chǎn)品停產(chǎn)而把設(shè)備出租
D.在具備增產(chǎn)虧損產(chǎn)品的能力時(shí),且能力無(wú)法轉(zhuǎn)移又不增加專屬成本的情況下,如果虧損產(chǎn)品的貢獻(xiàn)毛益為正數(shù),就應(yīng)該生產(chǎn)