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1、CHAPTER 6COVERAGE OF LEARNING OBJECTIVESLEARNINGOBJECTIVEFUNDAMENTAL ASSIGNMENT MATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES, EXCEL, COLLAB. & INTERNET EXERCISESLO1: Use a differe ntial an alysis to exam ine in come effects across alter natives, and show that an opport un ity cost an a
2、lysis yields ide ntical results.24,27,28,29,30,31,42,4445,46,47,48,49,50,56,61LO2: Decide whether to make or to buy certa in parts or products.A1,B125,32,33,3462,6365,66,67,68,70LO3: Choose whether to add or delete a product line using releva nt in formati on.B336LO4: Compute the optimal product mix
3、 whe n producti on is con stra ined by a scarce resource.A2,B23551,53LO5: DecideA3,B437,3854,5569whether a joint product should be processed bey ond the split-off point.LO6: Decide whether to keep or replace equipme nt.A4,B54057,59LO7: Ide ntify irreleva nt and misspecified costs.26,39,4152,58,6471L
4、O8: Discuss how performa nee measures can affect decisi on maki ng.B64360CHAPTER 6Releva nt In formatio n and Decisio n Maki ng With a Focus on Operati onalDecisio ns6-A1(20 mi n)1. The key to this questi on is what will happe n to the fixed overhead costs if product ion of the boxes is disc on ti n
5、u ed. Assume that all $60,000 of fixed costs will continue. Then, Sunshine State will lose $20,000 by purchas ing the boxes from Weyerhaeuser:Payme nt to Weyerhaeuser, 80,000x $2.10$168,000Costs saved, variable costs148,000Additio nal costs$ 20,0002. Some subjective factors are:Might Weyerhaeuser ra
6、ise prices if Sun shi ne State closed dow n its box-making facility?Will sub-c on tract ing the box producti on affect the quality of the boxes?Is a timely supply of boxes assured, even if the number needed changes?Does Sunshine State sacrifice proprietary in formatio n whe n disclos ing the box spe
7、cificati ons to Weyerhaeuser?3. In this case the fixed costs are releva nt. However, it is not the depreciati on on the old equipme nt that is releva nt. It is the cost of the new equipme nt. Annual cost sav ings by not produc ing the boxes now will be:Variable costsInv estme nt avoided (annu alized
8、)Total saved$148,00080,000$228,000The payme nt to Weyerhaeuser is $228,000 - $168,000 = $60,000 less than the savings, so Sunshine State would be $60,000 better off subc on tract ing the product ion of the boxes.6-A2(10 min.)1.Con tributi on marg ins:Plain = $70 - $55 = $15Professio nal = $100 - $75
9、 = $25Con tributio n margin ratios:Plain = $15- $70 = 21.4%Professional = $25宁 $100 = 25%Plain2$15$30$600,0001$25$25 $500,0002.Professi onala. Un its per hourb. Contribution margin per unitCon tributi on margin per hourTotal con tribution for 20,000 hours3. The pla in circular saws are the best use
10、of the scarce machi ne hours. For a given capacity, the criterion for maximizing profits is to obtain the greatest possible contribution to profit for each unit of the limiti ng or scarce factor. Moreover, fixed costs are irreleva nt uni ess their total is affected by the choice of products.6-A3(15
11、min.) Table is in thousa nds of dollars.1,2.(a)(b)(a)-(b)(c)(a)-(b)-(c)SeparableSalesSalesCostsIn creme ntalBeyondatIn creme ntalBeyondGai n orSplit-OffSplit-OffSalesSplit-Off(Loss)A23054176190(14)B33032298300C1755412110021In crease in overall operat ing in come from further process ing of A, B, and
12、C5The in creme ntal an alysis in dicates that Product C should be processed further, but Products A and B should be sold at split-off. The overall operati ng in come would be $44,000, as follows:Sales: $54,000 + $32,000 + $175,000$261,000Joint cost of goods sold$117,000Separable cost of goods sold10
13、0,000217,000Operat ing in come$ 44,000Compare this with the prese nt operat ing in come of $28,000. That is, $230,000 + $330,000 + $175,000 - ($190,000 + $300,000 + $100,000 + $117,000) = $28,000. The extra $16,000 of operati ng in come comes from elim in at ing the $16,000 loss result ing from proc
14、ess ing Products A and B bey ond the split-off point.Problem 6-60 is an exte nsion of this problem. The two problems make a good comb in ati on.1.Operati ng in flows for each year, old mach ine:$40,000$78,000$910,000 - ($810,000 + $60,000)Operati ng in flows for each year, new machi ne: $910,000 - (
15、$810,000 + $22,000*) $60,000 - $38,000Cash flow stateme nts (in thousa nds of dollars):KeepReplaceThreeThreeYearYearsYearsYearYearsYears12 & 3 Together12 & 3 TogetherReceipts, in flows from operatio ns40401207878234Disburseme nts:Purchase of old equipme nt(90)*-(90)(90)-(90)Purchase of n ew equipme nt:Total costs less pr
