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Appendix B Absolute Profitability Computing Absolute Profitability Learning Objective 1 Relative Profitability Relative Profitability Relative Profitability Profitability Index Project Profitability Index Project Profitability Index Project Profitability Index Quality Kitchen Design: An Example Quality Kitchen Design: An Example Ranking Based on Profitability Index Ranking Based on Profitability Index Learning Objective 2 Volume Trade-Off Decisions Volume Trade-Off Decisions Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Volume Trade-Off Decisions – Example Learning Objective 3 Sales Commissions Sales Commissions Pricing New Products Pricing New Products Pricing New Products Pricing New Products Pricing New Products Pricing New Products End of Appendix B The second step is to recognize that producing WR6000 will require displacing production of RX200, VB30, or SQ500. Since RX200 has the lowest profitability indexof $3 per minute it should be displaced first. Selling priceof newproduct $30 ≥ + × The third step is to compute the opportunity cost per unit associated with displacing production of RX200 ($18 per unit). $3perminute 6minutesper unit $30 ≥ + × The fourth step is to add the variable cost per unit ($30) to the opportunity cost per unit ($18) to arrive at the minimum selling price ($48). $3perminute 6minutesper unit $48 Appendix B: Profitability Analysis. Perhaps more than any other information, managers would like to know the profitability of their products, customers, and other business segments. Accordingly, this appendix provides a coherent framework for measuring profitability. It distinguishes between absolute profitability and relative profitability. Learning objective number 1 is to compute the profitability index and use it to select from among possible actions. End of Appendix B. Learning objective
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