cma英文p2任務制網(wǎng)課

Types

of

Decision

MakingDecisionysisSell

or

processSpecial

OrderMake

or

buyConstraintcapacityDisinvestmentMarginalysisDisinvestmentFeatures：A

decision

from

corpora

evelNote：Fixed

costs

can

be

partially

relevantFollowing

are

the

operating

results

of

the

two

segments

of

Parklin

Corporation.Variable

costs

of

goods

sold

are

directly

related

to

the

operating

segments.

Fixed

costs

ofgoods

sold

are

allocated

to

each

segment

based

on

the

number

of

employees.

Fixedselling

and

administrative

expenses

are

allocated

equally.

If

Segment

B

is

eliminated,$1,500

of

fixed

costs

of

goods

sold

would

be

eliminated.

Assuming

Segment

B

ise

would

beclosed,

the

effect

on

operatingan

increase

of

$2,000.a

decrease

of

$2,500.an

increase

of

$500.a

decrease

of

$2,000.經(jīng)典例題EXAMPLE1A部門關掉B部門sales100000Varcost40000Fixed

cost15002500-1500=1000Gross

margin4500-1000VarSG&A20000Fixed

SG&A30000Operating-500

-1000經(jīng)典例題EXAMPLE1

e

持續(xù)經(jīng)營的營業(yè)利潤=1000-500=$500關掉B以后的營業(yè)利潤=-500-1000=-$1500決策后營業(yè)利潤變化=-1500-500=-$2000-15000

=-2000Following

are

the

operating

results

of

the

two

segments

of

Parklin

Corporation.Variable

costs

of

goods

sold

are

directly

related

to

the

operating

segments.

Fixed

costs

ofgoods

sold

are

allocated

to

each

segment

based

on

the

number

of

employees.

Fixedselling

and

administrative

expenses

are

allocated

equally.

If

Segment

B

is

eliminated,$1,500

of

fixed

costs

of

goods

sold

would

be

eliminated.

Assuming

Segment

B

is

closed,e

would

bethe

effect

on

operatingan

increase

of

$2,000.a

decrease

of

$2,500.an

increase

of

$500.a

decrease

of

$2,000.經(jīng)典例題EXAMPLE1The

correct

answer

is

DMake

or

BuyFeatures：Decision

on

differential

cost

ofproducing

and

outsourcingNote：Cost

structure

of

manufacturing經(jīng)典例題EXAMPLE2Richardson

Motors

uses

10

units

of

Part

No.

T305

ea onth

in

the

productionof

large

diesel

engines.

The

cost

to

manufacture

one

unit

of

T305

is

presented

asfollows.

Materials

handling,

which

is

not

included

in

manufacturin

erhead,represents

the

direct

variable

costs

of

the

receiving

departmentthat

areappliedto

direct

materials

and

purchased

components

on

the

basis

of

their

cost.Richardson's

annual

manufacturin erhead

budget

is

one-third

variableandtwo-thirds

fixed.

Simpson

Castings,

one

of

Richardson's

reliable

vendors,

hasoffered

to

supply

T305

at

a

unit

price

of

$30,000.

Assume

Richardson

Motorscould

use

the

idle

capacity

to

manufacture

another

product

that

wouldcontribute

$104,000

per

month.

If

Richardson

chooses

to

manufacture

the

tenT305

units

in

order

to

maintain

quality

control,

Richardson's

opportunity

cost

is$8,000.$(96,000).$88,000.$68,000.經(jīng)典例題EXAMPLE2Slituon:外購的成本：30,000×10+30,000×10×20%=$360,000的成本：(2000+400

/3)×10=$264,000The

opportunitycost

of

manufacturing

the

ten

T305

units:$264,000-360,000+104,000=$8,000The

opportunity

cost

of

purchasing

ten

T305

units=?經(jīng)典例題EXAMPLE2Richardson

Motors

uses

10

units

of

Part

No.

T305

ea onth

in

the

production

oflarge

diesel

engines.

The

cost

to

manufacture

one

unit

of

T305

is

presented

asfollows.

Materials

handling,

which

is

not

included

in

manufacturin

erhead,represents

the

direct

variable

costs

of

the

receiving

department

that

are

applied

todirect

materials

and

purchased

components

on

the

basis

of

their

cost.

Richardson'sannual

manufacturin erhead

budget

is

one-third

variable

and

two-thirds

fixed.Simpson

Castings,

one

of

Richardson's

reliable

vendors,

has

offered

to

supply

T305at

a

unit

price

of

$30,000.

Assume

Richardson

Motors

could

use

the

idle

capacitytomanufacture

another

product

that

would

contribute

$104,000

per

month.

IfRichardson

chooses

to

manufacture

the

ten

T305

units

in

order

to

maintain

qualitycontrol,

Richardson's

opportunity

cost

is$8,000.$(96,000).C.

$88,000.D.

$68,000.The

correct

answer

is

ACapacity

ContraintFeatures：

izing

the

benefitby

using

thelimited

resourcesNote：Unit

contribution

margin

per

unitconstraint

resourceCervine

Corporation

makes

two

types

ofmotors

for

use

in

various

products.

Operatingdata

and

unit

cost

information

for

its

productsare

presented

below.

Cervine

has

40,000productive

machine

hours

available.

Therelevant

contributions

per

machine

hour

foreach

product

to

be

utilized

in

making

adecision

on

product

priorities

for

the

comingyear,

areProduct

A

$17.00,

Product

B

$14.00.Product

A

$20.00,

Product

B

$10.00.C.

Product

A

$18.50,

Product

B

$16.00.D.

Product

A

$37.00,

Product

B

$24.00.經(jīng)典例題EXAMPLE3A產(chǎn)品:100-53-10)/2=$18.5(per

hour)B產(chǎn)品:(80-45-11)/1.5=$16(per

hour)The

correct

answer

is

CSell

or

ProcessFeatures：JointproductJoint

cost—sunk

costNote：The

revenue

or

cost

after

the

separationpoint

is

relevantOakes

Inc.

manufactured

40,000

gallons

of

Mononate

and

60,000

gallons

of

Beracyl

in

a

jointproduction

process,

incurring

$250,000

of

joint

costs.

Oakes

allocates

joint

costs

based

on

thephysical

volume

of

each

product

produced.

Mononate

and

Beracyl

can

each

be

sold

at

thesplit-off

point

in

a

semifinished

state

or,

alternatively,

processed

further.

Additional

data

about

the

two

products

areMB邊際收入10-7=$318-15=$3邊際成本125000/40000=3.125115000/60000=1.912An

assistant

in

the

company's

cost

accounting

department

was

overheard

saying

"....thatwhen

both

joint

and

separable

costs

are

considered,

the

firm

has

no

business

processingeither

product the

split-off

point.

The

extra

revenue

is

simply

not

worth

the

effort."Which

of

the

following

strategies

should

be mended

for

Oakes?Sell

Mononate

at

split-off;

sell

Bera