《Management Accounting》Chapter 6战术决策.ppt

4. Sell or Further Process Process Differential Amount Further Sell to Process Further Revenues $450 $150 $300 Processing cost 120 ---- 120 Total $330 $150 $180 结论: Further process! 四、Product Mix Decisions 产品组合决策 Example: Product X Y, unit C.M.: $25, $10 One constrained Resource: e.g. limited machine-hour Multiple constrained Resources: limitations; Liner programming线性规划 p540附录:Linear Programming The maximum demand for Gear X is 15,000 units and the maximum demand for Gear Y is 40,000 units. The contribution margin for X is $25 and for Y is $10. TCM = $25X + $10Y Two machine hours are used for each unit of Gear X, and 0.5 machine hour is used for a unit of Gear Y. 2X + 0.5Y ? 40,000 Linear Programming Max. Z = $25X +$10Y 2X + 0.5Y ? 40,000 0 ? X ? 15,000 0 ? Y ? 40,000 Subject to: 80 – 75 – 70 – 65 – 60 – 55 – 50 – 45 – 40 – 35 – 30 – 25 – 20 – 15 – 10 – 5 – 0 – 5 10 15 20 25 | | | | | Machine Hours Constraint 2X + 0.5Y ? 40,000 Demand Constraint X ? 15,000 Demand Constraint Y ? 40,000 Feasibility Area 可行区域 A B C D E Linear Programming Corner Point X-Value Y-Value Z = $25X + $10Y A 0 0 $ 0 B 15 0 375 C 15 20 575 D 10 40 650 E 0 40 400 Manufacture 10,000 units of Gear X and 40,000 of Gear Y. 五、 Two Approaches to Pricing 1. Cost-Based Pricing 2. Target Costing and Pricing 定价决策 一、定价决策分析的范围及应当考虑因素 垄断价格：完全自由竞争价格和企业可控制价格 定价时可考虑商品价性，成本的消耗水平，商品质量供求关系与竞争形，价格的弹性、所处周期等 二、以成本为导向(cost-based)的定价方法 １、总成本定价法：价格＝（预计总成本＋目标利润）／预计产销数量 ２、收益比率定价： 　　完全成本法：价格＝单位产品成本／（１－销售毛利率） 　　变动成本法：价格＝单位变动成本／（１－贡献边际率） ３、成本加成(markup)定价法 　　价格＝单位产品成本＋加成额 三、以需求导向的定价方法 边际收入＝边际成本、边际利润＝０ Revenues $856,500 Cost of goods sold: Direct materials $489,750 Direct labor 140,000 Overhead 84,000 713,750 Gross profit $142,750 Selling and administrative expenses 25,000 Operating income $117,750