managementaccountingchapter6戰(zhàn)術(shù)決策(已修改)
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【正文】 17 1 Tactical Decision Making 戰(zhàn)術(shù)決策 (短期決策 ) CHAPTER 6 17 2 1. Describe the tactical decisionmaking model. 2. Explain how the activity resource usage model is used in assessing relevancy. 3. Apply tactical decisionmaking concepts in a variety of business situations. 4. Choose the optimal product mix when faced with one constrained resource. 5. 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 17 3 一、 Model for Making Tactical Decisions Step 1. Recognize and define the problem. Continued Increase capacity for warehousing and production. Step 2. Identify alternatives as possible solutions to the problem。 eliminate alternatives that are clearly not feasible. 1. Build new facility 2. Lease larger facility。 sublease current facility 3. Lease additional facility 4. Lease warehouse space 5. Buy shafts and brushings。 free up needed space 17 4 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. Classify costs and benefits as relevant or irrelevant, and eliminate irrelevant ones from consideration. Continued 17 5 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 135,000 Total $480,000 Buy shafts and bushings externally: Purchase price $460,000 Differential cost $ 20,000 17 6 Model for Making Tactical Decisions Step 5. Assess qualitative (noncost) factors. 1. Quality of external suppliers 2. Reliability of external suppliers 3. Price stability 4. Labor relations and munity image Step 6. Make the decision. Quality of shafts軸 and brushing電刷 is significantly lower Not reliable Continue to produce shafts and bushings internally。 lease warehouse 17 7 Relevant Costs 相關(guān)成本 Relevant costs are future(未來 ) 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 Model模型 and Assessing評(píng)價(jià) Relevancy相關(guān)性 17 8 Flexible靈活 resources can be easily purchased in the amount needed and at the time of use… like electricity(電力 ). 17 9 Committed resources(已承諾資源 ) are purchased before they are used, such as salaried employees. 17 10 a. Demand Changes Relevant Flexible Resources b. Demand Constant Not Relevant Activity Resource Usage Model and Assessing Relevancy 17 11 Activity Resource Usage Model and Assessing Relevancy Committed Resources (ShortTerm) Supply – Demand = Unused Capacity a.. Demand Incr
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