重庆大学经济与工商管理学院管理会计课件 chapter10.pptVIP

Tactical Decision Making经营决策 Learning Objectives Describe the tactical decision- making model. Explain how the activity resource usage model is used in assessing relevancy. Learning Objectives (continued) Apply the tactical decision-making concepts in a variety of management situations. Choose the optimal product mix when faced with one constrained resource. Learning Objectives (continued) Explain the impact of cost on pricing decisions. Use linear programming to find the optimal solution to a problem of multiple constrained resources. (Appendix) EXAMPLE Will you drive or fly to Florida for spring break? You have gathered the following information to help you with the decision. Motel cost is $80 per night. Meal cost is $20 per day. Your car insurance is $100 per month. Kennel cost for your dog is $5 per day. Round-trip cost of gasoline for your car is $200. Round-trip airfare and rental car for a week is $500. Driving requires two days, with an overnight stay, cutting your time in Florida by two days. Which do you prefer? EXAMPLE EXAMPLE EXAMPLE Decision-Making Process Recognize and define the problem. Identify alternatives as possible solutions to the problem; eliminate alternatives that are clearly not feasible. Identify the costs and benefits associated with each feasible alternative. Classify costs and benefits as relevant or irrelevant and eliminate irrelevant ones from consideration. Total the relevant costs and benefits for each alternative. Assess the qualitative factors. Select the alternative with the greatest overall benefit. Relevant Costs 相关成本Defined Costs that differ across alternatives Costs that deal with future courses of action Relevant Cost and Benefits Relevant Cost and Benefits Sunk Costs沉没成本 Irrelevant Information Quantitative or Qualitative? Determining RelevantCost and Benefit Some Types of Decisions Illustrated Equipment Replacement设备更换决策 Make or Buy自制或外购决策 Keep or Drop关停决策 Special Order特别订货决策 Sell or Process Further是否深加工决策 Product Mi