决策管理会计.ppt
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1、Outcome 2Marginal costing is a management accounting technique,which is used to assist management in the process of short-term decision-makingCost behaviorFixed costs:a cost which is unaffected by changes in output and which will be incurred even when output levels are zero.Apply marginal costing te
2、chniques to decisions about alternativesCost behaviorVariable costs:A cost that varies in direct proportion to the level of activity.Semi-variable costs:costs which neither vary in direct proportion to activity nor remain unchanged.These costs change for varying levels of activity but not in direct
3、proportion.Cost BehaviourFixed-Cost BehaviourVariable-Cost Behaviour$Relevant RangeUnits Produced Units ProducedMixed-Cost BehaviourTotal CostsCostNumber of Units Produced Fixed Costs Variable CostsLinearity AssumptionTotal cost=Fixed cost+Total variable costClassify costs below as either variable(v
4、)or fixed(f)cost.Commissions paid to sales person.Depreciation of HQs lunchroomfacilities at Mizuho Bank.Steering wheels installed in Nissan car.Salary of a supervisor overseeingproduction of printers at Cannon.Insurance premium on Panasonicfactory producing TV.Shipping canned tomatoes from a DelMon
5、te plant to customers.Tomatoes processed and canned byKagome ketchup factory.Advertising by a real estate firm.Hamburger buns in McDonalds.ContributionContribution=Sales revenue-Variable costsContribution values are normally presented in a marginal cost statement.Sales 1000Less variable costs 600Equ
6、als contribution 400Less fixed costs 250Equals profit 150Contribution Marginal cost Statement Sales Revenue$400,000Less Variable Costs:Direct Material&labor$160,000Variable overhead 8,000168,000Contribution Margin$232,000Less Fixed Costs:Production overhead$50,000Fixed Mktg&Admin72,000122,000Net Inc
7、ome Before Taxes$110,000Multi-product marginal cost statementProduct AProduct BProduct CTotal Sales2005003001000Variable costs100300200600Contribution100200100400Fixed costs240Profit150Contribution earned per unitABCTotalNo.of units5000100004000Total revenue/costSales 2005003001000Variable costs1003
8、00200600Contribution100200100400Fixed costs250Profit150Unit revenue/costSelling price405075Variable cost203050Contribution202025Limiting factorsA limiting factor is any restriction of resources,which prevents/limits an organization in achieving their desired result.Examples of limiting factors may b
9、e:Shortage of skilled laborShortage of materialsLack of storage spaceLack of financeContribution per unit of limiting factorExample:the company is experiencing a shortage of skilled labor so that the company must decide which products to manufacture given the limited resources.Product A uses 1 skill
10、ed labor hour,B uses 2 skilled labor hours and C uses 5 skilled labor hours.ABCTotalNo.of units5000100004000Total revenue/costSales2005003001000Variable costs100300200600Contribution100200100400Fixed costs250Profit150Unit revenue/costSelling price405075Variable cost203050Contribution202025Skilled la
11、bor hours per unit125Contribution per hour20105ABCtotalRanking123Skilled labor hours per unit(a)12 5Demand(b)5000100004000Total hours required(ab)5000200002000045000Limited to 33000 hours(c)500020000(33000-25000)=800033000Contribution per hour(d)20105340,000Total contribution(cd)10000020000040000Fix
12、ed costs250,000Profit90,000Example-changes in prices and costsDetailed below is a summary of budget information for A company who manufacture and sell one product.In an effort to improve profitability you have been asked to consider two alternative courses of action:Reduce selling prices by 5%and in
13、crease sales volume by 10%.This proposal will incur additional marketing costs of 25,000.Change suppliers and reduce direct material costs by 10%.Its budget informationThe unit selling price is 20.please prepare a marginal cost statement for both alternatives,highlighting the impact on contribution
14、and recommending which alternative should be accepted.sales1,500Direct material costs750Direct labor300Variable overhead150Fixed production overhead100Administration overhead40Selling&distribution overhead501390profit110The unit value:1,500,000/20=75,000unitsVariable unit costs:Direct material=750,0
15、00/75,000=10Direct labor=300,000/75,000=4Variable overhead=150,000/75,000=2Total variable cost=10+4+2=16Contribution=sales revenue-variable costs =20-16=4Alternative 1Reduce selling prices by 5%,and increase sale volume by 10%.This proposal will incur additional marketing costs of 25,000.Selling pri
16、ce will be 20 less 5%=19Sales volume will be 75,000 more 10%=82,500Unit valuesTotal No.of units82,500Total revenue/costSales 191,567,500Direct materials 10825,000Direct labor 4330,000Variable overhead 2165,000Total variable costs 161,320,000Contribution 3247,500Fixed production overhead100,000Admini
17、stration overhead40,000Selling distribution overhead75,000Profit32,500Alternative 2 Change suppliers and reduce direct material costs by 10%.Direct material costs 10 less 10%=9Unit valuesTotal No.of units75,000Total revenue/costSales 201,500,000Direct materials 9675,000Direct labor 4300,000Variable
18、overhead 2150,000Total variable costs 151,125,000Contribution 5375,000Fixed production overhead100,000Administration overhead40,000Selling distribution overhead50,000Profit185,000Example Make or Buy Gillespie PLC manufacture a range of products A,B and C.Budget details for product A are shown below.
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- 决策 管理 会计
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