100,000 150,000 200,000 250,000 65,750 98,625 131,500 164,375 Expected present value 0.30 0.25 0.10 0.05 19,725.00 24,656.25 13,150.00 8,218.75 $72,325.00
TABLE 2-5. Summary of Cost Concepts for Decision Making
RFLEVANT COSTS Incremental Costs aRRELEVANT COSTS Committed Costs aSunk Costs bPresent-period explicit costs: Managers' salaries Variable : Payments on debt Previously paid-for Direct labor Rental and lease costs purchases of assets, including land, buildings, Direct materials Wage contracts or wages Variable overheads of ongoing workers Fixed: based on these assets New equipment All other payments that New personnel must be made regardless of Prepaid and nonrecoverable depreciation expenses plant and equipment, and Opportunity costs: the decision at hand expenses Contribution foregone on the best alternative use of the resources involved Future-period incremental costs: EPV of probable costs to follow in the future as a consequence of the decision a
Future costs
b
Past costs
TABLE 2-6. Income Statements for Projects A and B
Project A Revenues (10,000 @ $2) Costs Materials Direct labor Variable overhead Fixed overhead Profit $2000 6000 4000 6000 18000 $2000 Materials Direct labor Variable overhead Fixed overhead Profit $20,000 Project B Revenues (6,000 @ $3) Costs $5000 3000 3000 3000 14000 $4000 $18,000
TABLE 2-7. Contribution Analysis for Projects A and B
Project A Incremental Revenues Incremental Costs Materials Direct labor Variable overhead $2000 6000 4000 Project B $20,000 Incremental Revenues Incremental Costs Materials Direct labor Variable overhead $5000 3000 3000 $18,000 12000 $8000 11000 $7000 Contribution Contribution TABLE 2-8. Wilson Tool Company: Bearing Department Costs
Direct materials Direct labor Allocated overhead Total bearing units produced: Total $ 38,640 126,390 252,780 $417,810 Per Unit $ 0.56 1.81 3.63 $ 6.00 69,635
TABLE 2-9. Incremental Costs of Making the Bearing Units
Total $4,637 18,959 (?) $23,596 Per Unit $0.62 2.53 (?) $3.15 Direct materials Direct labor Allocated overhead
TABLE 2-10. Idaho Instruments Company: Per-Unit Data on Calculators
Materials Direct labor Variable overhead Fixed overhead allocation Profits Price to distributor Model X1 $ 1.65 2.32 1.03 5.00 2.00 $12.00 Model X2 $ 1.87 3.02 1.11 6.00 2.40 $14.40
TABLE 7-11. Contribution Analysis of Calculator Decision Problem
Incremental revenues 20,000 units of X1 @ $8.00 Incremental costs $160,000 Variable costs 20,000 units of X1 @ $5.00 Opportunity costs (contribution foregone) 5,000 units of X2 @ $8.40 Contribution 42,000 142,000 $18,000 $100,000
案例:接受訂單與否?
8,000 units的生產成本表
Raw materials Direct labor Variable overhead Fixed overhead Total costs 9600 17600 9200 14500 Per Unit 1.2 2.2 1.5 1.8125 因為目前最大產能為10000 units,如果要接單,則還要生產400O units ，則
須加班，加班之直接勞動單位成本(Direct labor)為平常之l.15倍、 變動單
成本為平常之1.1倍 ，其成本如下表
Raw materials Direct labor Variable overhead 1~2000 units 1.2 2.2 1.15 2000~4000 units 1.2 2.53(=2.2x1.15) 1.265(=1.15x1.1) Total Cost 4800 9460 4830 若每單位賣6元，其總收入TR=6*4000=24000
又總成本TC=為4800+9460+4830=19090
淨收入=TR-TC=2400O-19090=49l0
故可接受此訂單
案例:自製或外購