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【正文】 9。 Probability E2 amp。 2020 Pearson Education Performance Weight Score Weighted Score Criterion (A) (B) (A x B) Market potential 30 8 240 Unit profit margin 20 10 200 Operations patibility 20 6 120 Competitive advantage 15 10 150 Investment requirement 10 2 20 Project risk 5 4 20 Weighted score = 750 Threshold score = 800 Preference Matrix Example continued Score does not meet the threshold and is rejected. 169。 2020 Pearson Education Performance Weight Score Weighted Score Criterion (A) (B) (A x B) Market potential 30 Unit profit margin 20 Operations patibility 20 Competitive advantage 15 Investment requirement 10 Project risk 5 Threshold score = 800 Preference Matrix Example continued 169。 2020 Pearson Education Q = Fm – Fb cb – cm Q = 19,200 salads Breakeven for Two Processes Example 169。 2020 Pearson Education Application Solution TR = pQ Q TC = F + pQ pQ = F + cQ 169。 2020 Pearson Education Total annual revenues Total annual costs Patients (Q) Dollars (in thousands) 400 – 300 – 200 – 100 – 0 – | | | | 500 1000 1500 2020 Fixed costs Profits Loss Sensitivity Analysis Example Forecast = 1,500 pQ – (F + cQ) 200(1500) – [100,000 + 100(1500)] $50,000 169。 2020 Pearson Education 400 – 300 – 200 – 100 – 0 – Patients (Q) Dollars (in thousands) | | | | 500 1000 1500 2020 Quantity Total Annual Total Annual (patients) Cost ($) Revenue ($) (Q) (100,000 + 100Q) (200Q) 0 100,000 0 2020 300,000 400,000 Hospital Example Example continued 169。 2020 Pearson Education BreakEven Analysis ?Breakeven analysis is used to pare processes by finding the volume at which two different processes have equal total costs. ?Breakeven point is the volume at which total revenues equal total costs. ?Variable costs (c) are costs that vary directly with the volume of output. ?Fixed costs (F) are those costs that remain constant with changes in output level. 169。 2020 Pearson Education Decision Making Supplement A 169。 2020 Pearson Education Hospital Example Example A hospital is considering a new procedure to be offered at $200 per patient. The fixed cost per year would be $100,000, with total variable costs of $100 per patient. Q = F / (p c)
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