700台 2096500 800台 2396000 900台 2695500 1000台 2995000 1100台 3294500 1200台 3594000 1300台 3893500 1400台 4193000 1500台 4492800 0 0 0 0 0 0 0 0 0 1540,000 1760,000 1980,000 2200,000 2420,000 2640,000 2860,000 3080,000 3300,000 556500 636000 715500 795000 874500 954000 1033500 1113000 1192800 每月產量低於1000台時以選擇A方案為佳,如高於1000台則以B方案為佳
(c)由於整個訂單是1500台,也就是planA 跟planB合起來要1500台
Plan A Plan B 500 600 700 800 900 1000 利潤總合 1000 497500+795000=1292500 900 617000+715500=1332500 800 706500+636000=1342500 700 766000+556500=1322500 600 795500+477000=1272500 500 795000+397500=1192500 由利潤之最大值知採用planA生產700台並採用planB(外包)800台時有最大之利潤
TABLE 1-1 . Motor Vehicle Assembly Production Function
Labor Units (L) (hundreds of person hours) Capital Units (K) 1 2 1 1 3 8 11 2 3 8 18 23 3 7 14 29 36 4 10 19 41 50 5 12 23 52 65 6 13 26 62 78 7 13.5 28 71 90 8 13 29 79 101 (000s of 3 4 machine 5 12 26 42 60 80 98 112 124 hours) TABLE 6-2. The Law of Variable Proportions Exhibited by the Marginal Product of the Variable Factors
Increment to Output over Preceding Row (marginal product) -- 8 10 11 12 11 10 9 8 Units of the Variable Factor (L) 0 1 2 3 4 5 6 7 8 Units of Output (for K = 3) (total product) 0 8 18 29 41 2 62 71 79 Returns to the Variable Factor (for K = 3) -- Increasing Increasing Increasing Increasing Diminishing Diminishing Diminishing Diminishing
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第二章 決策成本觀念
(一)經濟與會計觀念下的成本與利潤
1.直接成本與間接成本←→變動成本與固定成本
2.外顯成本與內涵成本--是否有現金流出?如折舊
3.機會成本與歷史成本—時間因素(折舊、技術、價格)
4.正常利潤與風險考慮—以風險貼水納入考慮
(二)增殖成本分析—指因決策致產生的成本,包括變動成本與固定成本,甚至包括是否採用新技術皆屬之。與邊際成本不同,不過,MC的觀念仍相當具參酌價值。
1.相關成本與不相關成本—如沉沒成本屬不相關成本。
2.增殖成本分類:
(1)即期外顯成本。
(2)機會成本—如是否接單?機會成本?
(3)未來成本(Future cost)—含外顯成本與內涵成本。
例如:1.非法拷貝致可能產生的法律訴訟與賠償費用。
2.勞工問題(如暫時解僱)
3.生意機會
4.協力廠商的關係
5.現金流量致借貸成本提高
(三)貢獻分析(Contribution Analysis)
1.增殖收益(Incremental revenue):
(1)即期外顯收益—265000的合約
(2)機會收益—100000的遣散費用
(3)未來收期—50000x0.8696x50%=21740
(4)EPVC=IR(386740=265000+100000_21740)-IC
2.應用案例—A案或B案
—自製或外購
—接單或不接
3.多期的貢獻分析—決策樹的應用
(四)結語—廣義與狹義的成本
--理念與決策的經濟概念VS.管制與稅法的會計作為
--時間(Time)與技術(Fechnology)
TABLE 2-l The Interpretation of Accounting Reports in Economic Terms
Costs of Production Direct labor Direct materials Variable overhead Fixed overhead Total costs Total Costs $ 77,700 36,260 4.930 TVC = $118,890 TFC = $ 36,800 TC = $155,690 Average Cost $ 52.50 24.50 3.33 AVC = $80.33 AFC = $ 24.86 AC = $105.19 TABLE 2-2. Accounting Income Statement for the Small-Store Owner
Sales Cost of goods sold Salaries Depreciation expense Accounting profit $120,000 20,000 5,000 $160,000 145,000 $ 15,000
TABLE 2-3. Economic Statement of Proftt to Small~Store Owner
Sales Cost of goods sold Salaries Depreciation expense $120,000 20,000 5,000 $160,000 164,000 $-4,000 Imputed salary to owner-manager 15,000 Imputed interest cost on equity 4,000 Economic profit TABLE 2-4. Expected Present Value of Future Incremental Costs
Costs Expected ($) 0 50,000 Present Value 0 32,875 Probability 0.10 0.20 Expected Value ($) 0 6,575.00