managementaccountingchapter6戰(zhàn)術(shù)決策-資料下載頁
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【正文】 for Gear Y is 40,000 units. The contribution margin for X is $25 and for Y is $10. TCM = $25X + $10Y Two machine hours are used for each unit of Gear X, and machine hour is used for a unit of Gear Y. 2X + ? 40,000 17 35 Linear Programming Max. Z = $25X +$10Y 2X + ? 40,000 0 ? X ? 15,000 0 ? Y ? 40,000 Subject to: 17 36 80 – 75 – 70 – 65 – 60 – 55 – 50 – 45 – 40 – 35 – 30 – 25 – 20 – 15 – 10 – 5 – 0 – 5 10 15 20 25 | | | | | Machine Hours Constraint 2X + ? 40,000 Demand Constraint X ? 15,000 Demand Constraint Y ? 40,000 Feasibility Area 可行區(qū)域 A B C D E 17 37 Linear Programming Corner Point XValue YValue Z = $25X + $10Y A 0 0 $ 0 B 15 0 375 C 15 20 575 D 10 40 650 E 0 40 400 Manufacture 10,000 units of Gear X and 40,000 of Gear Y. 17 38 五、 Two Approaches to Pricing 1. CostBased Pricing 2. Target Costing and Pricing 17 39 定價決策 一、定價決策分析的范圍及應當考慮因素 壟斷價格：完全自由競爭價格和企業(yè)可控制價格 定價時可考慮商品價性 ， 成本的消耗水平 ， 商品質(zhì)量供求關(guān)系與競爭形 ， 價格的彈性 、 所處周期等 二、以成本為導向 (costbased)的定價方法 １ 、 總成本定價法：價格＝ （ 預計總成本＋目標利潤 ） ／預計產(chǎn)銷數(shù)量 ２ 、 收益比率定價： 完全成本法：價格＝單位產(chǎn)品成本／ （ １－銷售毛利率 ） 變動成本法：價格＝單位變動成本／ （ １－貢獻邊際率 ） ３ 、 成本加成 (markup)定價法 價格＝單位產(chǎn)品成本＋加成額 三、以需求導向的定價方法 邊際收入＝邊際成本、邊際利潤＝０ 17 40 Revenues $856,500 Cost of goods sold: Direct materials $489,750 Direct labor 140,000 Overhead 84,000 713,750 Gross profit $142,750 Selling and administrative expenses 25,000 Operating ine $117,750 1. CostBased Pricing 17 41 Markup on COGS = (S amp。 A expenses + Operating ine) 247。 COGS = ($25,000 + $117,750) 247。 $713,750 = Determining Markup加成 Percentages Markup on direct materials = (DL + OH + S amp。 A expenses + Oper. ine) 247。 Direct mater. = ($140,000 + $84,000 + $25,000 + $117,750) 247。 $489,750 = 17 42 Determining Markup Percentages Direct materials (puter ponents, etc.) $100,000 Direct labor (100 x 6 hours x $15) 9,000 Overhead (60 percent of direct labor cost) 5,400 Estimated cost of goods sold $114,400 Plus 20 percent markup of COGS 22,880 Bid price $137,280 17 43 2. Target Costing and Pricing Target costing is a method of determining the cost of a product or service based on the price (target price目標價格 ) that customers are willing(愿意 ) to pay. This is referred to as pricedriven costing. 17 44 Legal Aspects of Pricing Predatory pricing掠奪性定價法 . The practice of setting prices below cost for the purpose of injuring or eliminating petitors. Price discrimination價格歧視 . Charging different prices to different customers for essentially the same product. The RobinsonPatman Act(法律 ) is the most potent weapon against price discrimination, but it doesn’t cover services and intangibles. 17 45 The End Chapter Seventeen
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