- 1、本文档共59页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
1 23 14 52 52 72 72 44 44 44 44 Fixed cost may be variable, such as advertising, depending on time framework. Fixed cost does change when volume changes. Examples of fixed cost and variable cost: capital cost and operating expenses, advertising on CCTV. Cash flow analysis may help to identify the difference between the fixed and variable cost. Maintenance cost and renovation can be capitalized to generate future revenues. 33 38 In 1992, development cost for a new operating system was estimated as $500 million. Microsoft set $15 per OS, it must sell 33 million units to breakeven. Microsoft could break even in 1.5 years if it bundled with each new PC with annual sales of 20 million units. Apple Computer sold 3 million Macs each year, each OS would costs $165 to break even in a year. If it charges the same price as Microsoft, it takes 11 years to breakeven. The product cycle of 5 years makes life hard for Apple Computer. Economy of scale in HK’s electricity industry: At generator level, 350 mw; at plant level, at the corporation level. Banking services, economies of scale at product level, branch level, bank level Two-third rule: construction cost = k (throughput capacity)2/3 Scherer p.114. Container-terminal and economies of scale: Container itself, container ships, the terminal and berths, the areas to handle the containers. It was observed that the number of direct labor hours decreased as the total number of increased. A quantitative planning tool in production. A 85% learning curve means that every time total production doubles, direct labor costs per unit drop to 85%of the original level. Experience effect is found in other cost components. The Boston Consulting Group uses EOL extensively to develop its strategy model 22 36 73 经验曲线 累积生产量 单位成本 80%斜率的经验曲线 100 200 $1.00 $0.80 * Chapter 1 第二十八页,共五十九页。 经验经济的来源 工人效益提高 改进工艺和工作方法 重新設計产品 部件标准化 * Chapter 1 第二十九页,共五十九页。 经验经济的应用 预测成本变化 前瞻性定价: 直接效果 未来成本定价 战略效果 成本沿着经验曲线迅速下滑,进而取得竞争优勢 阻止对手利用经验经济 提早宣布新产品 * Chapter 1 第
文档评论(0)