【文章內(nèi)容簡介】 0。 (三)貢獻(xiàn)分析(Contribution Analysis) (Incremental revenue): (1)即期外顯收益—265000的合約 (2)機(jī)會(huì)收益—100000的遣散費(fèi)用 (3)未來收期—%=21740 (4)EPVC=IR(386740=265000+100000_21740)IC —A案或B案 —自制或外購 —接單或不接 —決策樹的應(yīng)用 (四)結(jié)語—廣義與狹義的成本 時(shí)間(Time)與技術(shù)(Fechnology)　TABLE 2l The Interpretation of Accounting Reports in Economic Terms Costs of ProductionTotal CostsAverage Cost Direct labor$ 77,700 $ Direct materials36,260 Variable overhead 　TVC = $118,890AVC = $ Fixed overheadTFC = $ 36,800AFC = $ Total costsTC = $155,690AC = $ 　TABLE 22. Accounting Ine Statement for the SmallStore Owner Sales　$160,000 Cost of goods sold$120,000 　Salaries20,000 　Depreciation expense5,000145,000 Accounting profit　$ 15,000　TABLE 23. Economic Statement of Proftt to Small~Store Owner Sales　$160,000 Cost of goods sold$120,000 　Salaries20,000 　Depreciation expense5,000　Imputed salary to ownermanager15,000 　Imputed interest cost on equity4,000164,000 Economic profit　$4,000　TABLE 24. Expected Present Value of Future Incremental Costs Costs Expected ($)Present Value ProbabilityExpected Value ($)00050,00032,8756, 100,00065,75019, 150,00098,62524,200,000131,500 13, 250,000164,3758, Expected present value$72, 　TABLE 25. Summary of Cost Concepts for Decision Making RFLEVANT COSTSRRELEVANT COSTS Incremental CostsaCommitted CostsaSunk CostsbPresentperiod explicit costs: Variable : Direct labor Direct materials Variable overheads Fixed: New equipment New personnel Opportunity costs: Contribution foregone on the best alternative use of the resources involved Futureperiod incremental costs: EPV of probable costs to follow in the future as a consequence of the decision Managers39。 salaries Payments on debt Rental and lease costs 　Wage contracts or wages of ongoing workers 　All other payments that must be made regardless of the decision at hand 　　　　　　　　 Previously paidfor purchases of assets, including land, buildings, plant and equipment, and depreciation expenses based on these assets 　Prepaid and nonrecoverable expenses 　　　　　　　aFuture costs bPast costs　TABLE 26. Ine Statements for Projects A and B Project AProject BRevenues (10,000 @ $2)$20,000Revenues (6,000 @ $3) $18,000CostsCostsMaterials$2000　Materials$5000　Direct labor6000　Direct labor3000　Variable overhead4000　Variable overhead3000　Fixed overhead600018000Fixed overhead300014000Profit$2000Profit$4000　TABLE 27. Contribution Analysis for Projects A and B Project AProject BIncremental Revenues$20,000Incremental Revenues$18,000Incremental CostsIncremental CostsMaterials$2000Materials$5000Direct labor6000Direct labor3000Variable overhead400012000Variable overhead300011000Contribution$8000Contribution$7000 TABLE 28. Wilson Tool Company: Bearing Department Costs 　TotalPer Unit Direct materials$ 38,640$ Direct labor126,390 Allocated overhead252,780 　$417,810$ Total bearing units produced:　69,635　TABLE 29. Incremental Costs of Making the Bearing Units TotalPer Unit Direct materials$4,637$Direct labor18,959Allocated overhead(?)(?)$23,596$　TABLE 210. Idaho Instruments Company: PerUnit Data on Calculators 　Model X1Model X2Materials$ $ Direct laborVariable overheadFixed overhead allocation Profits Price to distributor$$　TABLE 711. Contribution Analysis of Calculator Decision Problem Incremental revenues 20,000 units of X1 @ $$160,000Incremental costs Variable costs 20,000 units of X1 @ $$100,000　Opportunity costs (contribution foregone) 5,000 units of X2 @ $42,000142,000 Contribution$18,000　　案例:接受訂單與否? 8,000 units的生產(chǎn)成本表　Total costsPer UnitRaw materials9600Direct labor17600Variable overhead9200Fixed overhead14500 因?yàn)槟壳白畲螽a(chǎn)能為10000 units,如果要接單,則還要生產(chǎn)400O units ，則須加班，加班之直接勞動(dòng)單位成本(Direct labor)、 變動(dòng)單 ，其成本如下表　1~2000 units2000~4000 unitsTotal CostRaw materials4800Direct labor(=)9460Variable overhead (=)4830若每單位賣6元，其總收入TR=6*4000=24000又總成本TC=為4800+9460+4830=19090凈收入=TRTC=2400O19090=49l0故可接受此訂單　案例:自制或外購 成本 ,000=360,000 利潤 160,000=40,000 　每單位物料成本每單位勞動(dòng)成本A產(chǎn)品B產(chǎn)品自制時(shí)為生產(chǎn)160,000個(gè)A產(chǎn)品,必須減產(chǎn)B產(chǎn)品160,000/2=80,000個(gè)(此為機(jī)會(huì)成本) 自制成本 (+)x160,000+(+)x80,000=35,200 利潤 160, – 80, – 35,200= 24,800 外購利潤(40,000)自制利潤(24,800),因此如果自制與外購所得品質(zhì)一致,則應(yīng)外購。　案例：接單與否？XYZ公司生產(chǎn)并以每單位六元的價(jià)格直接販賣給客戶，銷售額以每個(gè)月10％增加并預(yù)期會(huì)維持同樣趨勢。平均變動(dòng)成本在目前情況下預(yù)期會(huì)維持不變，公司以目前的工廠及設(shè)備最大產(chǎn)能為200,000。下表系一月份生產(chǎn)及成本記錄：January＄/unitSales(units)171,661Materials(＄)211,143Direct Labor(＄)520,133Indirect Factory Labor(＄)110,500變動(dòng)成本Office and administration salaries(＄)64,000Light and heat(＄)12,116Other fixed