【新版】成本與管理會(huì)計(jì)知識(shí)拓展課件(供雙語(yǔ)教學(xué)使用)-資料下載頁(yè)
2024-11-20 22:00本頁(yè)面
【正文】 oduces the following three products:,Volume TradeOff Decisions – Example,Matrix, Inc. produces the following three products:,A total of 2,700 minutes,Volume TradeOff Decisions – Example,Matrix, Inc. produces the following three products:,A total of 2,700 minutes,If only 2,200 minutes of machine constraint time are available, which products should be produced in what quantities?,First we calculate the profitability index for each product.,Volume TradeOff Decisions – Example,Volume TradeOff Decisions – Example,Next we prepare the optimal production plan.,Maximum contribution is $8,600 per week.,Volume TradeOff Decisions – Example,Last, we compute the total contribution margin earned under the optimal production plan.,Learning Objective 3,Compute and use the profitability index in other business decisions.,Sales Commissions,Sales commissions are based on gross selling price. If you were a salesperson at Matrix, which product would you prefer to sell?,RX200,Sales Commissions,However, RX200 is the least profitable product, given the current machine constraint. It might be a better idea to base sales commissions on the profitability index for each product.,Pricing New Products,The price of a new product should cover at least the variable cost of producing it plus the opportunity cost of displacing the production of existing products to make it.,Pricing New Products,Matrix, Inc. is planning to introduce a new product – WR6000. The variable cost of production is $30 per unit and requires six minutes of constrained machine time per unit. What is the minimum selling price Matrix should charge for product WR6000?,Pricing New Products,The first step is to recognize that the price of WR6000 must cover its $30 variable cost per unit.,Pricing New Products,The second step is to recognize that producing WR6000 will require displacing production of RX200, VB30, or SQ500.,Since RX200 has the lowest profitability index of $3 per minute it should be displaced first.,Pricing New Products,The third step is to compute the opportunity cost per unit associated with displacing production of RX200 ($18 per unit).,$3 per minute,6 minutes per unit,Pricing New Products,$30,≥,+,,The fourth step is to add the variable cost per unit ($30) to the opportunity cost per unit ($18) to arrive at the minimum selling price ($48).,$3 per minute,6 minutes per unit,$48,End of Appendix
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