业务功能成本.pptxVIP

Decision Making and Relevant Information;Key Terms;Five-Step Decision-Making Process;Consider a strategic decision facing management at Precision Sporting Goods, a manufacturer of golf club: do not reorganize or reorganize( Assume that there are only two alternatives). The reorganization will eliminate all manual handling of materials. The current manufacturing labor consists of 20 workers---15 workers operate machines, and 5 workers handle materials, employee benefits will increase to $16 per hour. Each worker works 2,000 hour annually. The cost of reorganization is predicted to be $90,000 each year. The predicted production output of 25,000 units will be unaffected by the decision. Also unaffected will be the predicted selling price of $250, the direct material cost per unit of $50, manufacturing overhead of $750,000, and marketing costs of $2,000,000.;Relevant Cost Illustration;Relevance;Qualitative and Quantitative Relevant Information;One-Time-Only Special Orders一次性特殊订单;All Decision SituationsOne-Time-only Special Orders;A Starting Point: Absorption-Based Budgeted Income Statement;Potential Problems with Relevant-Cost Analysis;Insourcing-versus-Outsourcing and Make-versus-Buy decisions;Make-or-Buy Illustration;Terminology;Strategic and Qualitative Factors;Opportunity Costs and Outsourcing;Make-or-Buy Illustration, Extended;Opportunity Costs;Carrying Cost of Inventory: Opportunity Costs;;Product-Mix Decisions with Capacity Constraints;;Exercise; Unit cost, orders of 20,000 $9.00 Unit cost, order of 240,000 (0.96 ? $9.00) $8.64 Alternatives under consideration: (a) Buy 240,000 units at start of year. (b) Buy 20,000 units at start of each month. Average investment in inventory: (a) (240,000 ? $8.64) ÷ 2 $1, 036,800 (b) ( 20,000 ? $9.00) ÷ 2 90,000 Difference in average investment $ 946,800 Opportunity cost of interest forgone from 240,000-unit purchase at sta