Курсы английского
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GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
WHAT IS RELEVANT INFORMATION
WHAT IS RELEVANT INFORMATION
SO WHEN IS A COST RELEVANT
SO WHEN IS A COST RELEVANT
LET’S PRACTICE
LET’S PRACTICE
LET’S PRACTICE
LET’S PRACTICE
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
GOOD NEWS, BAD NEWS FOR C&C
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GOOD NEWS, BAD NEWS FOR CCUsing accouting information to make managerial desisions

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1 1630,000 barrels: DM $ 5 DL 2 VOH 3 FOH 9 $
2GOOD NEWS, BAD NEWS FOR C&C. CISD 19. DM $ 5 ? DL 2 ? VOH 3 ? FOH 9 ? $ 19 $
wants 1,000 standard practice jerseys, 10 VS&A 2 ? $ 12.
with a couple of special modifications 17RECAP OF SPECIAL ORDER PRICING.
Bonadeo Embroidery wants to supply Decision: Should we accept an order at a
chenille letters at a low cost There are price less than normal selling price?
problems with the jersey fabric order at Factors: differential income for the order
Bradley Textile Mills It looks like some Qualitative issues: affect on regular
sales territories are losing money and sales, expectation of continued special
might need to be shut down What’s the real treatment Watch out: unavoidable fixed
story on these issues? costs Decision Rule: as long as the
3 special order covers differential costs
4WHAT IS RELEVANT INFORMATION? and provides profit, accept the order.
Information that is directly related to 18
the decision being made Information about 19WHAT IS OUTSOURCING? Moving production
something that will happen in the future outside the organization Offshoring is
Information that differs between moving production to a foreign country (It
alternatives. © Lev Mei/iStockphoto. may or may not be outsourcing) Outsourcing
5LET’S IDENTIFY RELEVANT INFORMATION. is a big trend in business today Sometimes
Accord. Mazda 6. Relevant? MSRP. $22,565. referred to as a “make-or-buy” decisions
$22,550. MPG, City. 21. 24. MPG, highway. (Do I make a component myself, or do I but
31. 34. Warranty. 36,000 miles, 36 months. it already fabricated from someone else?).
36,000 miles, 36 months. Leg room (front). 20WHAT COSTS ARE RELEVANT? Price we have
42.5”. 42.5”. Trunk capacity. 14.0 ft3. to pay to buy the component All avoidable
16.6 ft3. ? ? ? ? ? ? costs we would incur to make the component
6SO WHEN IS A COST RELEVANT? Watch out for fixed overhead per unit; it
7IMPORTANT TERMS TO KNOW. Avoidable may or may not be avoidable.
cost Cost associated with a particular 21AN EXAMPLE (Exercise 8-9). Thomas
alternative that will be eliminated if Company makes bicycles. It has always made
alternative is eliminated Unavoidable cost its own tires but has recently received a
Cost that will continue regardless of the bid from Tiny Tires, Inc. to supply the
alternative selected. tires for $13 each. Thomas’s tire costs
8LET’S PRACTICE. You are getting ready are shown below. Of the fixed overhead,
to take a trip and are trying to decide 40% is related to plant occupancy costs
whether to drive or fly. You know that it that will continue even if tires are
costs you $1,000 per year plus $0.10/mile purchased from Tiny. Should Thomas make or
to operate your car. Based on the 20,000 buy the 5,000 tires it needs? DM $ 3 DL 4
miles you drive each year, you calculate VOH 1 FOH 6 $ 14.
total costs to be $0.15/mile. You have 22WHAT ABOUT OPPORTUNITY COSTS?
just gotten wind of a special $65 round Opportunity costs of using our facilities
trip airfare. Is it cheaper to drive the may be relevant What alternative uses of
500 miles or fly? © kickers/iStockphoto. © the capacity exist? Can we generate
fotoVoyager/iStockphoto. additional income by using the freed up
9WATCH OUT FOR SUNK COSTS. Sunk costs facilities in some way?
are NEVER relevant to a decision These 23QUALITATIVE FACTORS TO CONSIDER…
costs have been incurred in the past and Relative net advantage given uncertainty
nothing you can do today can change them. of estimates (costs, risks, etc.)
10A RELEVANT COST DECISION MODEL. Reliability and number of sources of
Identify the decision Identify the supply Ability to assure quality Future
alternatives Identify the relevant bargaining position with suppliers
revenues and costs Identify the Perceptions regarding possible future
qualitative issues to consider Identify price changes.
the alternative with the greatest benefit 24RECAP OF OUTSOURCING DECISION.
or least cost. Decision: Do you make a component in house
11 or buy it from an outsider? Factors:
12SPECIAL ORDER PRICING DECISIONS. avoidable costs to make, purchase price,
Sometimes a company may get an order from alternative uses of facility Qualitative
a customer asking for a “special price” issues: supplier reliability and quality,
that is less than the stated selling price theft of intellectual property, transfer
Could be a grocery chain approaching or technological risk Watch out:
Kleenex maker Kimberly-Clark to produce a non-differential fixed costs Decision
“private label” facial tissue Sometimes Rule: If purchase price is less than
the price requested appears to be less avoidable costs, buy from outside.
than the full product cost. 25
13WHY ACCEPT SPECIAL ORDER PRICING? For 26CONSTRAINED RESOURCE ALLOCATION. Most
product made to customer specs For unusual businesses face some constraint in terms
order (quantity, packaging, means of of available resources We need a way to
delivery, etc.) For one-time job To decide how to allocate those scarce
utilize idle production facilities. resources aross the business Focus on the
14QUALITATIVE ISSUES TO CONSIDER. What highest contribution margin per unit of
precedent does this special order set for scarce resource.
future jobs? How will regular customers 27Decision: How should we allocate a
react? Is there enough capacity to produce scarce resource across all products?
the order without reducing normal Factors: scarce resource, CM per unit of
production? scarce resource, demand for products
15AN EXAMPLE… Coopersmith produces Qualitative factors: customer preferences
premium wooden barrels. A one liter barrel for products, customer service issues
sells for $25, but a fancy Swiss ski Watch out: CM per unit of product Decision
resort has offered to buy 10,000 barrels Rule: Make the product with the highest
for $18 each for its St. Bernard patrol. contribution margin per unit of scarce
The barrel has the following product resource. RECAP OF CONSTRAINED RESOURCE
costs, based on annual production of ALLOCATION DECISION.
30,000 barrels: DM $ 5 ? DL 2 ? VOH 3 ? 28
FOH 9 ? $ 19 $ 10. DM $ 5 DL 2 VOH 3 FOH 9 29RECAP OF PRODUCT LINE DECISION.
$ 19. Decision: Should we keep an existing
16AN EXAMPLE… Coopersmith produces segment that appears to have a net loss?
premium wooden barrels. A one liter barrel Factors: contribution margin, segment
sells for $25, but a fancy Swiss ski margin, direct fixed costs Qualitative
resort has offered to buy 10,000 barrels issues: customer relations, preferences
for $18 each for its St. Bernard patrol. Watch out: allocated common fixed costs
The barrel has the following product Decision Rule: If segment margin is
costs, based on annual production of positive, keep the segment.
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