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1、Tactical Decision Making 战术决策 (短期决策),CHAPTER 6,1. Describe the tactical decision-making model. 2. Explain how the activity resource usage model is used in assessing relevancy. 3. Apply tactical decision-making concepts in a variety of business situations. 4. Choose the optimal product mix when faced
2、 with one constrained resource. Explain the impact of cost of pricing decisions. 6*. Use linear programming to find the optimal solution to a problem of multiple constrained resources. (Appendix),Objectives,一、Model for Making Tactical Decisions,Step 1. Recognize and define the problem.,Continued,Inc
3、rease capacity for warehousing and production.,Step 2. Identify alternatives as possible solutions to the problem; eliminate alternatives that are clearly not feasible.,Build new facility Lease larger facility; sublease current facility Lease additional facility Lease warehouse space Buy shafts and
4、brushings; free up needed space,Model for Making Tactical Decisions,Lease warehouse space: Variable production costs $345,000 Warehouse lease 135,000 Buy shafts and bushings externally: Purchase price $460,000,Step 3. Identify the costs and benefits associated with each feasible alternative. Classif
5、y costs and benefits as relevant or irrelevant, and eliminate irrelevant ones from consideration.,Continued,Model for Making Tactical Decisions,Step 4. Total the relevant costs and benefits for each alternative.,Continued,Lease warehouse space: Variable production costs $345,000 Warehouse lease 135,
6、000 Total $480,000 Buy shafts and bushings externally: Purchase price $460,000,Differential cost $ 20,000,Model for Making Tactical Decisions,Step 5. Assess qualitative (non-cost) factors.,Quality of external suppliers Reliability of external suppliers Price stability Labor relations and community i
7、mage,Step 6. Make the decision.,Continue to produce shafts and bushings internally; lease warehouse,Relevant Costs 相关成本,Relevant costs are future(未来) costs that differ across alternatives. A cost must not only be a future cost but most also differ between alternatives.,二、Activity Resource Usage耗用 Mo
8、del模型 and Assessing评价 Relevancy相关性,Flexible灵活 resources can be easily purchased in the amount needed and at the time of use like electricity(电力).,Committed resources(已承诺资源) are purchased before they are used, such as salaried employees.,Flexible Resources,Activity Resource Usage Model and Assessing
9、Relevancy,Activity Resource Usage Model and Assessing Relevancy,Committed Resources (Short-Term),Supply Demand = Unused Capacity,c. Demand Decease (Permanent),*短期经营决策的有关概念,相关收入与特定方案相联系，在短期经营中予以考虑的方案,相关成本与特定方案相联系，能对特定决策产生影响成本,相关成本,增量成本某方案的单位变动成本与相关业务量乘积,机会成本在经济决策中应由中选的最优方案负担的按所放弃次优方案潜在收益计算的那部分资源损失,专属
10、成本归属某特定方案的固定成本或混合成本,加工成本,可分成本,可避免成本,可延缓成本,无关成本,无关成本,沉没成本沉入成本或旁置是指由于过去决策结果而引并已经实际支付款项的成本,共同成本应当由多个方案共同负担的注定要发生的固定成本或混合成本,联合成本,不可避免成本,不可延缓成本,Important: Short-term Perspective短期视野 ,三、Illustrative Examples (举例) of Relevant Cost Applications(应用),Tactical Decision归纳为以下几种情况： Make or Buy自制与外购 Keep or Drop取舍
11、 Special Order 特殊订单 Sell or Process Further 销售或进一步加工 Product Mix 产品组合,Tactical Decision 归纳为以下几种方法,战术的方法,单位资源贡献边际法,贡献边际总额分析法,差别损益分析法,相关损益分析法,相关成本分析法,成本差别,1 单位资源贡献边际单位贡献边际单位产品 资源消耗定额 哪个指标大，哪个指标优,2 相关收入不为零、相关成本全部为变动成本、不涉及已承诺成本,3 两个相关排斥方案差别损益取舍,4适用多方案差别损益分析,5相关收入为零，哪个方案相关成最低、哪个方案最优,6 两方案相关固定成本(FC)与单位变动成
12、本(VC)相矛盾，成本无差别点业务量两方案相关固定成本之差两方案单位变动成本之差 x0=(a1-a2)/(b2-b1),以Cost Indifference Point解决新产品决策,Background: ABC Co. decisides to produce Component A，with either Option B or C. In Option B, the fixed cost is to be $240000，and the variable cost per unit is $80. In Option C, the relevant fixed cost is $160
13、00，variable cost per unit is $120,Solution:,Suppose alternative Bs FC=a1，FC=b1； Option Cs FC=a2，VC per unit= b2 since，a1=240000a2=160000; b1=80b2=120 , which means they conflict each other to some extent. So we may apply the “Cost Indifference Point” method. CIP = (a1-a2)/(b1-b2) = (240000-160000) (
14、120-80) =2000 units Therefore：when the output of A is less then 2000units，Option C is preferrable；when As requirement is larger than 2000 units，Option B is a good choice.,Activity Resource Usage Model and Assessing Relevancy,Committed Resources (Multi-period Capacity),Supply Demand = Unused Capacity
15、,1. Make or Buy,某公司Swasey Manufacturing currently produces an electronic component used in one of its printers. Swasey must produce 10,000 of these parts. The firm has been approached接触 by a supplier who offers to build(=make) the component to Swaseys specifications for $4.75 per unit.,1. Make or Bu
16、y,Total Cost Unit Cost,Rental of equipment $12,000 $1.20 Equipment depreciation 2,000 0.20 Direct materials 10,000 1.00 Direct labor 20,000 2.00 Variable overhead 8,000 0.80 General fixed overhead 30,000 3.00 Total $82,000 $8.20,The full absorption cost for the 10,000 parts is computed as follows:,Enough material is on hand to make 5,000 parts.,1. Make or Buy自制与外购,Alternatives Differential Make Buy Cost to Make,Rental of equipment $12,
