Tactical-Decision-Making教學(xué)講解課件

TacticalDecisionMaking戰(zhàn)術(shù)決策(短期決策)CHAPTER6TacticalDecisionMakingCHAPTE1. Describethetacticaldecision-makingmodel.2.

Explainhowtheactivityresourceusagemodelisusedinassessingrelevancy.3. Applytacticaldecision-makingconceptsinavarietyofbusinesssituations.4. Choosetheoptimalproductmixwhenfacedwithoneconstrainedresource.Explaintheimpactofcostofpricingdecisions.6*. Uselinearprogrammingtofindtheoptimalsolutiontoaproblemofmultipleconstrainedresources.(Appendix)Objectives1. Describethetacticaldecis一、ModelforMakingTacticalDecisionsStep1.Recognizeanddefinetheproblem.ContinuedIncreasecapacityforwarehousingandproduction.Step2. Identifyalternativesaspossiblesolutionstotheproblem;eliminatealternativesthatareclearlynotfeasible.BuildnewfacilityLeaselargerfacility;subleasecurrentfacilityLeaseadditionalfacilityLeasewarehousespaceBuyshaftsandbrushings;freeupneededspace一、ModelforMakingTacticalDeModelforMakingTacticalDecisionsLeasewarehousespace: Variableproductioncosts $345,000 Warehouselease 135,000Buyshaftsandbushingsexternally: Purchaseprice $460,000Step3. Identifythecostsandbenefitsassociatedwitheachfeasiblealternative.Classifycostsandbenefitsasrelevantorirrelevant,andeliminateirrelevantonesfromconsideration.ContinuedModelforMakingTacticalDeciModelforMakingTacticalDecisionsStep4. Totaltherelevantcostsandbenefitsforeachalternative.ContinuedLeasewarehousespace: Variableproductioncosts $345,000 Warehouselease 135,000 Total $480,000Buyshaftsandbushingsexternally: Purchaseprice $460,000Differentialcost $20,000 ModelforMakingTacticalDeciModelforMakingTacticalDecisionsStep5.

Assessqualitative(non-cost)factors.QualityofexternalsuppliersReliabilityofexternalsuppliersPricestabilityLaborrelationsandcommunityimageStep6. Makethedecision.Qualityofshafts軸andbrushing電刷issignificantlylowerNotreliableContinuetoproduceshaftsandbushingsinternally;leasewarehouseModelforMakingTacticalDeciRelevantCosts相關(guān)成本Relevantcostsarefuture(未來)coststhatdifferacrossalternatives.Acostmustnotonlybeafuturecostbutmostalsodifferbetweenalternatives.二、ActivityResourceUsage耗用Model模型andAssessing評(píng)價(jià)Relevancy相關(guān)性

RelevantCosts相關(guān)成本RelevantcoFlexible靈活resourcescanbeeasilypurchasedintheamountneededandatthetimeofuse…likeelectricity(電力).Flexible靈活resourcescanbeeaCommittedresources(已承諾資源)arepurchasedbeforetheyareused,suchassalariedemployees.Committedresources(已承諾資源)area.DemandChangesRelevantFlexibleResourcesb.DemandConstantNotRelevantActivityResourceUsageModelandAssessingRelevancya.DemandChangesRelevantFlexActivityResourceUsageModelandAssessingRelevancyCommittedResources(Short-Term)Supply–Demand=UnusedCapacitya..DemandIncreased<UnusedCapacity閑置Notrelevantb.DemandIncreased>UnusedCapacityRelevantc.DemandDecease(Permanent)ActivityCapacityReducedRelevantActivityCapacityUnchanged NotRelevantActivityResourceUsageModel*短期經(jīng)營(yíng)決策的有關(guān)概念相關(guān)收入——與特定方案相聯(lián)系，在短期經(jīng)營(yíng)中予以考慮的方案

相關(guān)成本——與特定方案相聯(lián)系，能對(duì)特定決策產(chǎn)生影響成本

相關(guān)成本

增量成本——某方案的單位變動(dòng)成本與相關(guān)業(yè)務(wù)量乘積

機(jī)會(huì)成本——在經(jīng)濟(jì)決策中應(yīng)由中選的最優(yōu)方案負(fù)擔(dān)的按所放棄次優(yōu)方案潛在收益計(jì)算的那部分資源損失

專屬成本——?dú)w屬某特定方案的固定成本或混合成本

加工成本

可分成本

可避免成本可延緩成本

*短期經(jīng)營(yíng)決策的有關(guān)概念相關(guān)收入——與特定方案相聯(lián)系，在無關(guān)成本

無關(guān)成本

沉沒成本——沉入成本或旁置是指由于過去決策結(jié)果而引并已經(jīng)實(shí)際支付款項(xiàng)的成本

共同成本——應(yīng)當(dāng)由多個(gè)方案共同負(fù)擔(dān)的注定要發(fā)生的固定成本或混合成本

聯(lián)合成本不可避免成本

不可延緩成本

無關(guān)成本無關(guān)成本沉沒成本——沉入成本或旁置是指由于過去Important:Short-termPerspective短期視野>三、IllustrativeExamples(舉例)ofRelevantCostApplications(應(yīng)用)TacticalDecision歸納為以下幾種情況：MakeorBuy自制與外購(gòu)KeeporDrop取舍SpecialOrder特殊訂單SellorProcessFurther 銷售或進(jìn)一步加工ProductMix產(chǎn)品組合Important:Short-termPerspecTacticalDecision歸納為以下幾種方法戰(zhàn)術(shù)的方法

單位資源貢獻(xiàn)邊際法

貢獻(xiàn)邊際總額分析法

差別損益分析法

相關(guān)損益分析法

相關(guān)成本分析法

成本差別

1

單位資源貢獻(xiàn)邊際＝單位貢獻(xiàn)邊際／單位產(chǎn)品資源消耗定額——哪個(gè)指標(biāo)大，哪個(gè)指標(biāo)優(yōu)

2相關(guān)收入不為零、相關(guān)成本全部為變動(dòng)成本、不涉及已承諾成本3兩個(gè)相關(guān)排斥方案差別損益取舍

4適用多方案差別損益分析

5相關(guān)收入為零，哪個(gè)方案相關(guān)成最低、哪個(gè)方案最優(yōu)

6兩方案相關(guān)固定成本(FC)與單位變動(dòng)成本(@VC)相矛盾，成本無差別點(diǎn)業(yè)務(wù)量＝兩方案相關(guān)固定成本之差／兩方案單位變動(dòng)成本之差x0=(a1-a2)/(b2-b1)TacticalDecision戰(zhàn)術(shù)的方法單位資源貢獻(xiàn)邊以CostIndifferencePoint解決新產(chǎn)品決策

Background:ABCCo.decisidestoproduceComponentA，witheitherOptionBorC.InOptionB,thefixedcostistobe$240000，andthevariablecostperunitis$80.InOptionC,therelevantfixedcostis$16000，variablecostperunitis$120Solution:SupposealternativeB’sFC=a1，@FC=b1；OptionC’sFC=a2，VCperunit=b2since，a1=240000>a2=160000;b1=80<b2=120,whichmeanstheyconflicteachothertosomeextent.Sowemayapplythe“CostIndifferencePoint”method.CIP=(a1-a2)/(b1-b2)=(240000-160000)÷(120-80)=2000unitsTherefore：whentheoutputofAislessthen2000units，OptionCispreferrable；whenA’srequirementislargerthan2000units，OptionBisagoodchoice.以CostIndifferencePoint解決新產(chǎn)品決ActivityResourceUsageModelandAssessingRelevancyCommittedResources(Multi-periodCapacity)Supply–Demand=UnusedCapacitya..DemandIncreased<UnusedCapacityNotrelevantb.DemandDecreased(Permanent)Relevantc.DemandIncrease>UnusedCapacityCapitalDecisionActivityResourceUsageModel1.MakeorBuy某公司SwaseyManufacturingcurrentlyproducesanelectroniccomponentusedinoneofitsprinters.Swaseymustproduce10,000oftheseparts.Thefirmhasbeenapproached接觸byasupplierwhoofferstobuild(=make)thecomponenttoSwasey’sspecificationsfor$4.75perunit.1.MakeorBuy某公司SwaseyManufa1.MakeorBuyTotalCostUnitCostRentalofequipment $12,000 $1.20Equipmentdepreciation 2,000 0.20Directmaterials 10,000 1.00Directlabor 20,000 2.00Variableoverhead 8,000 0.80Generalfixedoverhead 30,000

3.00Total $82,000 $8.20Thefullabsorptioncostforthe10,000partsiscomputedasfollows:Enoughmaterialisonhandtomake5,000parts.1.MakeorBuy1.MakeorBuy自制與外購(gòu)AlternativesDifferentialMakeBuyCosttoMakeRentalofequipment $12,000 ------- $12,000Directmaterials 5,000 ------- 5,000Directlabor 20,000 ------- 20,000Variableoverhead 8,000 ------- 8,000Purchasecost采購(gòu)成本 ------- $47,500 -47,500ReceivingDept收貨labor -------

8,500

-8,500Total $45,000 $56,000 $-11,000Thecosttomakeorbuy5,000unitsfollows:Make1.MakeorBuy自制與外購(gòu)Alterna某公司NortonMaterials,Iducesconcreteblocks水泥預(yù)制板,bricks磚,androofingtile瓦片.Theincomestatementisprepared:2.Keep-or-DropDecisions取舍BlocksBricksTileTotalSalesrevenue $500 $800 $150 $1,450Less:Variableexp.可變

250

480

140

870Contributionmargin $250

$320

$10

$580Less:directfixedexpenses直接固定費(fèi)用: Advertising廣告

$10 $10 $10 $30 Salaries工資

37 40 35 112 Depreciation折舊

53

40

10

103 Total $100

$90

$55

$245Segmentmargin各部邊際貢獻(xiàn)

$150 $230 $(45) $335Less:Commonfixedexp.公共固定費(fèi)用

125 Operatingincome營(yíng)業(yè)利潤(rùn): $210某公司NortonMaterials,IdDifferential

KeepDrop

AmounttoKeepSales $150 ---- $150Less:Variableexpenses 140

----

140Contributionmargin $10 ---- $10Less:Advertising -10 ---- -10Costofsupervision -35

----

-35Totalrelevantbenefit(loss) $-35 $0 $-35Preliminary初步figuresindicate顯示:thatthetilesegmentshouldbedropped!

2.Keep-or-DropDecisionsButtheydeterminethatdroppingthetilesectionwillreduce8to10%ofsalesinallsectionsasfollows:$50,000forblocks,$64,000forbricks,and$150,000forroofingtile.Thesummaryinthousandsisshownbelow:Sales $1,450 $1,186.0 $264.0Less:Variableexpenses 870

666.6

203.4Contributionmargin $580 $519.4 $60.6Less:Advertising -30 -20.0 -10.0Costofsupervision -112

-77.0

-35.0Total $438 $422.4 $15.6DifferentialKeepDropAmounttoKeep∴決策是

Keeproofingtilesegment!2.Keep-or-DropDecisionsButt2.Keep-or-DropDecisions(變一下)Furthermore,ifdroppingthetilesectionwillonlyreduceahalfofthelossesofsalesinallsections,i.e.:$25,000forblocks,$32,000forbricks,and$150,000forroofingtile.Thesummaryinthousandswillbeshownasfollows:∴決策變成:

Droptheroofingtilesegment!$1,450–$150–$25–$32$870–$140–$12.5–$19.202.Keep-or-DropDecisions(變一下)2.Keep-or-DropDecisions(續(xù))Themarketingmanagerseesthemarketforfloortileasstrongerandlesscompetitivethanrooftile.Hesubmitsthefollowingfiguresforfloortilesales: (見p.530)情形2:AlternateUseofFacilities設(shè)備的其他用途的情況Sales $100,000Less:Variableexpenses 40,000Contributionmargin $60,000Less:Directfixedexpenses 55,000Segmentmargin $5,0002.Keep-or-DropDecisions(續(xù))ThDropandDifferentialKeepReplaceAmounttoKeepSales $1,450 $1,286.00 $164.00Less:Variableexpenses 870

706.60

163.40Contributionmargin $580 $579.40 $0.60$1,450–$150–$50–$64+$100$870–$140–$25–$38.40+$40∴Decision:Continue繼續(xù)

makingrooftile!2.Keep-or-DropDecisions(續(xù))情形2:AlternateUseofFacilities設(shè)備的其他用途的情況(續(xù))Dropan3.Special-OrderDecisionsAnicecreamcompanyisoperatingat80%ofitsproductivecapacity(20,000,000half-gallonunits).Theunitcostsassociatedwithproducingandselling16millionunitsareshownonthenextslide.3.Special-OrderDecisionsAni3.Special-OrderDecisionsVariablecosts: Dairyingredients $0.70 Sugar 0.10 Flavoring 0.15 Directlabor 0.25 Packaging 0.20 Commissions 0.02 Distribution分銷 0.03 Other 0.05Totalvariablecosts $1.50Wholesaleprice=$2.00

Totalfixedcosts0.097Totalcosts$1.5973.Special-OrderDecisionsVariSpecial-OrderDecisionsAnicecreamdistributorfromageographicregionnotnormallyservedbythecompanyhasofferedtobuytwomillionunitsat$1.55perunit,provideditsownlabelcanbeattachedtotheproduct.Thedistributorhasagreedtopaythetransportationcost.Special-OrderDecisionsAniceSpecial-OrderDecisionsVariablecosts: Dairyingredients $0.70 Sugar 0.10 Flavoring 0.15 Directlabor 0.25 Packaging 0.20 Commissions 0.02 Distribution 0.03 Other 0.05Totalvariablecosts $1.50

Totalfixedcosts0.097Totalcost $1.597Whichcostsareirrelevant?$1.45$1.45Accepttheoffer($0.10x2,000,000=$200,000moreprofit).Special-OrderDecisionsVariabl4.SellorFurtherProcessYieldatSplit-OffGradeA800lbSellfor$0.40/lbGradeB600lbGradeC600lbJointCost$300Bagged120BagsCost$0.05/BagSellfor$1.30/BagApplesauce50016-ozCansCost$0.10/lbSellfor$0.75/canFurtherProcessing4.SellorFurtherPr4.SellorFurtherProcessProcessDifferentialAmountFurtherSelltoProcessFurtherRevenues $450 $150 $300Processingcost 120

----

120Total $330 $150 $180結(jié)論:Furtherprocess!4.SellorFurtherProces四、ProductMixDecisions產(chǎn)品組合決策Example:ProductX&Y, unitC.M.:$25,$10OneconstrainedResource: e.g.limitedmachine-hourMultipleconstrainedResources: limitations;Linerprogramming線性規(guī)劃

四、ProductMixDecisionsExamplep540附錄:LinearProgrammingThemaximumdemandforGearXis15,000unitsandthemaximumdemandforGearYis40,000units.ThecontributionmarginforXis$25andforYis$10.TCM=$25X+$10YTwomachinehoursareusedforeachunitofGearX,and0.5machinehourisusedforaunitofGearY.2X+0.5Y40,000p540附錄:LinearProgrammingThemLinearProgrammingMax.Z=$25X+$10Y2X+0.5Y40,0000X15,0000Y40,000Subjectto:LinearProgrammingMax.Z=$2580–75–70–65–60–55–50–45–40–35–30–25–20–15–10–5–0–

510152025|||||MachineHoursConstraint2X+0.5Y40,000DemandConstraintX15,000DemandConstraintY40,000FeasibilityArea可行區(qū)域ABCDE80–51015LinearProgrammingCornerPointX-ValueY-ValueZ=$25X+$10YA 0 0 $0B 15 0 375C 15 20 575D 10 40 650E 0 40 400Manufacture10,000unitsofGearXand40,000ofGearY.LinearProgrammingCornerPoint五、TwoApproachestoPricing1.Cost-BasedPricing2. TargetCostingandPricing五、TwoApproachestoPricing1.定價(jià)決策一、定價(jià)決策分析的范圍及應(yīng)當(dāng)考慮因素壟斷價(jià)格：完全自由競(jìng)爭(zhēng)價(jià)格和企業(yè)可控制價(jià)格定價(jià)時(shí)可考慮商品價(jià)性，成本的消耗水平，商品質(zhì)量供求關(guān)系與競(jìng)爭(zhēng)形，價(jià)格的彈性、所處周期等二、以成本為導(dǎo)向(cost-based)的定價(jià)方法１、總成本定價(jià)法：價(jià)格＝（預(yù)計(jì)總成本＋目標(biāo)利潤(rùn)）／預(yù)計(jì)產(chǎn)銷數(shù)量２、收益比率定價(jià)：完全成本法：價(jià)格＝單位產(chǎn)品成本／（１－銷售毛利率）變動(dòng)成本法：價(jià)格＝單位變動(dòng)成本／（１－貢獻(xiàn)邊際率）３、成本加成(markup)定價(jià)法價(jià)格＝單位產(chǎn)品成本＋加成額

三、以需求導(dǎo)向的定價(jià)方法邊際收入＝邊際成本、邊際利潤(rùn)＝０

定價(jià)決策一、定價(jià)決策分析的范圍及應(yīng)當(dāng)考慮因素壟斷價(jià)格：完全Revenues $856,500Costofgoodssold: Directmaterials $489,750 Directlabor 140,000 Overhead 84,000

713,750Grossprofit $142,750Sellingandadministrativeexpenses 25,000 Operatingincome $117,750

1.Cost-BasedPricingRevenues $856,5001.Cost-BaseMarkuponCOGS =

(S&Aexpenses+Operatingincome)÷COGS =($25,000+$117,750)÷$713,750 =0.20DeterminingMarkup加成

PercentagesMarkupondirectmaterials=(DL+OH+S&Aexpenses+Oper.income)÷Directmater.=($140,000+$84,000+$25,000+$117,750)÷$489,750=0.749MarkuponCOGS =DeterminingDeterminingMarkupPercentagesDirectmaterials(computercomponents,etc.) $100,000Directlabor(100x6hoursx$15) 9,000Overhead(60percentofdirectlaborcost) 5,400Estimatedcostofgoodssold $114,400Plus20percentmarkupofCOGS 22,880Bidprice $137,280DeterminingMarkupPercentages2.TargetCostingandPricingTargetcostingisamethodofdeterminingthecostofaproductorservicebasedontheprice(targetprice目標(biāo)價(jià)格)thatcustomersarewilling(愿意)topay.Thisisreferredtoasprice-drivencosting.2.TargetCostingandPricingTLegalAspectsofPricingPredatorypricing掠奪性定價(jià)法.

Thepracticeofsettingpricesbelowcostforthepurposeofinjuringoreliminatingcompetitors.Pricediscrimination價(jià)格歧視.

Chargingdifferentpricestodifferentcustomersforessentiallythesameproduct.TheRobinson-PatmanAct(法律)isthemostpotentweaponagainstpricediscrimination,butitdoesn’tcoverservicesandintangibles.LegalAspectsofPricingPredatTheEndChapterSeventeenTheEndChapterSeventeenTacticalDecisionMaking戰(zhàn)術(shù)決策(短期決策)CHAPTER6TacticalDecisionMakingCHAPTE1. Describethetacticaldecision-makingmodel.2.

Explainhowtheactivityresourceusagemodelisusedinassessingrelevancy.3. Applytacticaldecision-makingconceptsinavarietyofbusinesssituations.4. Choosetheoptimalproductmixwhenfacedwithoneconstrainedresource.Explaintheimpactofcostofpricingdecisions.6*. Uselinearprogrammingtofindtheoptimalsolutiontoaproblemofmultipleconstrainedresources.(Appendix)Objectives1. Describethetacticaldecis一、ModelforMakingTacticalDecisionsStep1.Recognizeanddefinetheproblem.ContinuedIncreasecapacityforwarehousingandproduction.Step2. Identifyalternativesaspossiblesolutionstotheproblem;eliminatealternativesthatareclearlynotfeasible.BuildnewfacilityLeaselargerfacility;subleasecurrentfacilityLeaseadditionalfacilityLeasewarehousespaceBuyshaftsandbrushings;freeupneededspace一、ModelforMakingTacticalDeModelforMakingTacticalDecisionsLeasewarehousespace: Variableproductioncosts $345,000 Warehouselease 135,000Buyshaftsandbushingsexternally: Purchaseprice $460,000Step3. Identifythecostsandbenefitsassociatedwitheachfeasiblealternative.Classifycostsandbenefitsasrelevantorirrelevant,andeliminateirrelevantonesfromconsideration.ContinuedModelforMakingTacticalDeciModelforMakingTacticalDecisionsStep4. Totaltherelevantcostsandbenefitsforeachalternative.ContinuedLeasewarehousespace: Variableproductioncosts $345,000 Warehouselease 135,000 Total $480,000Buyshaftsandbushingsexternally: Purchaseprice $460,000Differentialcost $20,000 ModelforMakingTacticalDeciModelforMakingTacticalDecisionsStep5.

Assessqualitative(non-cost)factors.QualityofexternalsuppliersReliabilityofexternalsuppliersPricestabilityLaborrelationsandcommunityimageStep6. Makethedecision.Qualityofshafts軸andbrushing電刷issignificantlylowerNotreliableContinuetoproduceshaftsandbushingsinternally;leasewarehouseModelforMakingTacticalDeciRelevantCosts相關(guān)成本Relevantcostsarefuture(未來)coststhatdifferacrossalternatives.Acostmustnotonlybeafuturecostbutmostalsodifferbetweenalternatives.二、ActivityResourceUsage耗用Model模型andAssessing評(píng)價(jià)Relevancy相關(guān)性

RelevantCosts相關(guān)成本RelevantcoFlexible靈活resourcescanbeeasilypurchasedintheamountneededandatthetimeofuse…likeelectricity(電力).Flexible靈活resourcescanbeeaCommittedresources(已承諾資源)arepurchasedbeforetheyareused,suchassalariedemployees.Committedresources(已承諾資源)area.DemandChangesRelevantFlexibleResourcesb.DemandConstantNotRelevantActivityResourceUsageModelandAssessingRelevancya.DemandChangesRelevantFlexActivityResourceUsageModelandAssessingRelevancyCommittedResources(Short-Term)Supply–Demand=UnusedCapacitya..DemandIncreased<UnusedCapacity閑置Notrelevantb.DemandIncreased>UnusedCapacityRelevantc.DemandDecease(Permanent)ActivityCapacityReducedRelevantActivityCapacityUnchanged NotRelevantActivityResourceUsageModel*短期經(jīng)營(yíng)決策的有關(guān)概念相關(guān)收入——與特定方案相聯(lián)系，在短期經(jīng)營(yíng)中予以考慮的方案

相關(guān)成本——與特定方案相聯(lián)系，能對(duì)特定決策產(chǎn)生影響成本

相關(guān)成本

增量成本——某方案的單位變動(dòng)成本與相關(guān)業(yè)務(wù)量乘積

機(jī)會(huì)成本——在經(jīng)濟(jì)決策中應(yīng)由中選的最優(yōu)方案負(fù)擔(dān)的按所放棄次優(yōu)方案潛在收益計(jì)算的那部分資源損失

專屬成本——?dú)w屬某特定方案的固定成本或混合成本

加工成本

可分成本

可避免成本可延緩成本

*短期經(jīng)營(yíng)決策的有關(guān)概念相關(guān)收入——與特定方案相聯(lián)系，在無關(guān)成本

無關(guān)成本

沉沒成本——沉入成本或旁置是指由于過去決策結(jié)果而引并已經(jīng)實(shí)際支付款項(xiàng)的成本

共同成本——應(yīng)當(dāng)由多個(gè)方案共同負(fù)擔(dān)的注定要發(fā)生的固定成本或混合成本

聯(lián)合成本不可避免成本

不可延緩成本

無關(guān)成本無關(guān)成本沉沒成本——沉入成本或旁置是指由于過去Important:Short-termPerspective短期視野>三、IllustrativeExamples(舉例)ofRelevantCostApplications(應(yīng)用)TacticalDecision歸納為以下幾種情況：MakeorBuy自制與外購(gòu)KeeporDrop取舍SpecialOrder特殊訂單SellorProcessFurther 銷售或進(jìn)一步加工ProductMix產(chǎn)品組合Important:Short-termPerspecTacticalDecision歸納為以下幾種方法戰(zhàn)術(shù)的方法

單位資源貢獻(xiàn)邊際法

貢獻(xiàn)邊際總額分析法

差別損益分析法

相關(guān)損益分析法

相關(guān)成本分析法

成本差別

1

單位資源貢獻(xiàn)邊際＝單位貢獻(xiàn)邊際／單位產(chǎn)品資源消耗定額——哪個(gè)指標(biāo)大，哪個(gè)指標(biāo)優(yōu)

2相關(guān)收入不為零、相關(guān)成本全部為變動(dòng)成本、不涉及已承諾成本3兩個(gè)相關(guān)排斥方案差別損益取舍

4適用多方案差別損益分析

5相關(guān)收入為零，哪個(gè)方案相關(guān)成最低、哪個(gè)方案最優(yōu)

6兩方案相關(guān)固定成本(FC)與單位變動(dòng)成本(@VC)相矛盾，成本無差別點(diǎn)業(yè)務(wù)量＝兩方案相關(guān)固定成本之差／兩方案單位變動(dòng)成本之差x0=(a1-a2)/(b2-b1)TacticalDecision戰(zhàn)術(shù)的方法單位資源貢獻(xiàn)邊以CostIndifferencePoint解決新產(chǎn)品決策

Background:ABCCo.decisidestoproduceComponentA，witheitherOptionBorC.InOptionB,thefixedcostistobe$240000，andthevariablecostperunitis$80.InOptionC,therelevantfixedcostis$16000，variablecostperunitis$120Solution:SupposealternativeB’sFC=a1，@FC=b1；OptionC’sFC=a2，VCperunit=b2since，a1=240000>a2=160000;b1=80<b2=120,whichmeanstheyconflicteachothertosomeextent.Sowemayapplythe“CostIndifferencePoint”method.CIP=(a1-a2)/(b1-b2)=(240000-160000)÷(120-80)=2000unitsTherefore：whentheoutputofAislessthen2000units，OptionCispreferrable；whenA’srequirementislargerthan2000units，OptionBisagoodchoice.以CostIndifferencePoint解決新產(chǎn)品決ActivityResourceUsageModelandAssessingRelevancyCommittedResources(Multi-periodCapacity)Supply–Demand=UnusedCapacitya..DemandIncreased<UnusedCapacityNotrelevantb.DemandDecreased(Permanent)Relevantc.DemandIncrease>UnusedCapacityCapitalDecisionActivityResourceUsageModel1.MakeorBuy某公司SwaseyManufacturingcurrentlyproducesanelectroniccomponentusedinoneofitsprinters.Swaseymustproduce10,000oftheseparts.Thefirmhasbeenapproached接觸byasupplierwhoofferstobuild(=make)thecomponenttoSwasey’sspecificationsfor$4.75perunit.1.MakeorBuy某公司SwaseyManufa1.MakeorBuyTotalCostUnitCostRentalofequipment $12,000 $1.20Equipmentdepreciation 2,000 0.20Directmaterials 10,000 1.00Directlabor 20,000 2.00Variableoverhead 8,000 0.80Generalfixedoverhead 30,000

3.00Total $82,000 $8.20Thefullabsorptioncostforthe10,000partsiscomputedasfollows:Enoughmaterialisonhandtomake5,000parts.1.MakeorBuy1.MakeorBuy自制與外購(gòu)AlternativesDifferentialMakeBuyCosttoMakeRentalofequipment $12,000 ------- $12,000Directmaterials 5,000 ------- 5,000Directlabor 20,000 ------- 20,000Variableoverhead 8,000 ------- 8,000Purchasecost采購(gòu)成本 ------- $47,500 -47,500ReceivingDept收貨labor -------

8,500

-8,500Total $45,000 $56,000 $-11,000Thecosttomakeorbuy5,000unitsfollows:Make1.MakeorBuy自制與外購(gòu)Alterna某公司NortonMaterials,Iducesconcreteblocks水泥預(yù)制板,bricks磚,androofingtile瓦片.Theincomestatementisprepared:2.Keep-or-DropDecisions取舍BlocksBricksTileTotalSalesrevenue $500 $800 $150 $1,450Less:Variableexp.可變

250

480

140

870Contributionmargin $250

$320

$10

$580Less:directfixedexpenses直接固定費(fèi)用: Advertising廣告

$10 $10 $10 $30 Salaries工資

37 40 35 112 Depreciation折舊

53

40

10

103 Total $100

$90

$55

$245Segmentmargin各部邊際貢獻(xiàn)

$150 $230 $(45) $335Less:Commonfixedexp.公共固定費(fèi)用

125 Operatingincome營(yíng)業(yè)利潤(rùn): $210某公司NortonMaterials,IdDifferential

KeepDrop

AmounttoKeepSales $150 ---- $150Less:Variableexpenses 140

----

140Contributionmargin $10 ---- $10Less:Advertising -10 ---- -10Costofsupervision -35

----

-35Totalrelevantbenefit(loss) $-35 $0 $-35Preliminary初步figuresindicate顯示:thatthetilesegmentshouldbedropped!

2.Keep-or-DropDecisionsButtheydeterminethatdroppingthetilesectionwillreduce8to10%ofsalesinallsectionsasfollows:$50,000forblocks,$64,000forbricks,and$150,000forroofingtile.Thesummaryinthousandsisshownbelow:Sales $1,450 $1,186.0 $264.0Less:Variableexpenses 870

666.6

203.4Contributionmargin $580 $519.4 $60.6Less:Advertising -30 -20.0 -10.0Costofsupervision -112

-77.0

-35.0Total $438 $422.4 $15.6DifferentialKeepDropAmounttoKeep∴決策是

Keeproofingtilesegment!2.Keep-or-DropDecisionsButt2.Keep-or-DropDecisions(變一下)Furthermore,ifdroppingthetilesectionwillonlyreduceahalfofthelossesofsalesinallsections,i.e.:$25,000forblocks,$32,000forbricks,and$150,000forroofingtile.Thesummaryinthousandswillbeshownasfollows:∴決策變成:

Droptheroofingtilesegment!$1,450–$150–$25–$32$870–$140–$12.5–$19.202.Keep-or-DropDecisions(變一下)2.Keep-or-DropDecisions(續(xù))Themarketingmanagerseesthemarketforfloortileasstrongerandlesscompetitivethanrooftile.Hesubmitsthefollowingfiguresforfloortilesales: (見p.530)情形2:AlternateUseofFacilities設(shè)備的其他用途的情況Sales $100,000Less:Variableexpenses 40,000Contributionmargin $60,000Less:Directfixedexpenses 55,000Segmentmargin $5,0002.Keep-or-DropDecisions(續(xù))ThDropandDifferentialKeepReplaceAmounttoKeepSales $1,450 $1,286.00 $164.00Less:Variableexpenses 870

706.60

163.40Contributionmargin $580 $579.40 $0.60$1,450–$150–$50–$64+$100$870–$140–$25–$38.40+$40∴Decision:Continue繼續(xù)

makingrooftile!2.Keep-or-DropDecisions(續(xù))情形2:AlternateUseofFacilities設(shè)備的其他用途的情況(續(xù))Dropan3.Special-OrderDecisionsAnicecreamcompanyisoperatingat80%ofitsproductivecapacity(20,000,000half-gallonunits).Theunitcostsassociatedwithproducingandselling16millionunitsareshownonthenextslide.3.Special-OrderDecisionsAni3.Special-OrderDecisionsVariablecosts: Dairyingredients $0.70 Sugar 0.10 Flavoring 0.15 Directlabor 0.25 Packaging 0.20 Commissions 0.02 Distribution分銷 0.03 Other 0.05Totalvariablecosts $1.50Wholesaleprice=$2.00

Totalfixedcosts0.097Totalcosts$1.5973.Special-OrderDecisionsVariSpecial-OrderDecisionsAnicecreamdistributorfromageographicregionnotnormallyservedbythecompanyhasofferedtobuytwomillionunitsat$1.55perunit,provideditsownlabelcanbeattachedtotheproduct.Thedistributorhasagreedtopaythetransportationcost.Special-OrderDecisionsAniceSpecial-OrderDecisionsVariablecosts: Dairyingredients $0.70 Sugar 0.10 Flavoring 0.15 Directlabor 0.25 Packaging 0.20 Commissions 0.02 Distribution 0.03 Other 0.05Totalvariablecosts $1.50

Totalfixedcosts0.097Totalcost $1.597Whichcostsareirrelevant?$1.45$1.45Accepttheoffer($0.10x2,000,000=$200,000moreprofit).Special-OrderDecisionsVariabl4.