决策管理会计 课件

It’s budget information
sales Direct material costs Direct labor Variable overhead Fixed production overhead Administration overhead Selling & distribution overhead profit 750 300 150 100 40 50 1390 110 1,500
Limiting factors
• A limiting factor is any restriction of resources, which prevents/limits an organization in achieving their desired result. • Examples of limiting factors may be:
– Fixed costs: a cost which is unaffected by changes in output and which will be incurred even when output levels are zero.
Cost behavior
– Variable 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 proportion.
Contribution earned per unit
A No. of units Total revenue/cost Sales Variable costs Contribution Fixed costs Profit Unit revenue/cost Selling price Variable cost Contribution 40 20 20 50 30 20 75 50 25 200 100 100 500 300 200 300 200 100 1000 600 400 250 150 5000 B 10000 C 4000 Total
20 100000
10
200000 40000 250,000 90,000
Example-changes in prices and costs
• Detailed 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:
• Contribution = sales revenue-variable costs = 20-16=4
Alternative 1
• Reduce selling prices by 5%,and increase sale volume by 10%. This proposal will incur additional marketing costs of ￡25,000. • Selling price will be ￡20 less 5%= ￡19 • Sales volume will be 75,000 more 10%=82,500
Unit values No. of units Total revenue/cost Sales ￡ Direct materials ￡ Direct labor ￡ Variable overhead ￡ Total variable costs ￡ Contribution ￡ Fixed production overhead Administration overhead Selling distribution overhead Profit 19 10 4 2 16 3 82,500
– Reduce selling prices by 5% and increase sales volume by 10%. This proposal will incur additional marketing costs of ￡25,000. – Change suppliers and reduce direct material costs by 10%.
• The unit value:
– 1,500,000/20=75,000units
• Variable unit costs:
– Direct material=750,000/75,000=10 – Direct labor=300,000/75,000=4 – Variable overhead=150,000/75,000=2 – Total variable cost=10+4+2=16
B 2 2 10000 20000 20000
C 3 5 4000 20000
total
45000
(33000- 33000 25000)= 8000 5 340,000
Contribution per hour (d) Total contribution (c×d) Fixed costs Profit
– Shortage of skilled labor – Shortage of materials – Lack of storage space – Lack of finance
Contribution per unit of limiting factor
• Example: 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 skilled labor hour, B uses 2 skilled labor hours and C uses 5 skilled labor hours.
B 10000
C 4000
Total
500 300 200
300 200 100
1000 600 400 250 150
50 30 20 2 10
75 50 25 5 5
A Ranking Skilled labor hours per unit (a) Demand (b) Total hours required (a×b) Limited to 33000 hours (c) 1 1 5000 5000 5000
Contribution
• Contribution=Sales revenue-Variable costs • Contribution values are normally presented in a marginal cost statement .
Sales Less variable costs Equals contribution Less fixed costs Equals profit ￡1000 ￡ 600 ￡ 400 ￡ 250 ￡ 150
• The unit selling price is ￡20. please prepare a marginal cost statement for both alternatives, highlighting the impact on contribution and recommending which alternative should be accepted.
Outcome 2
Apply marginal costing techniques to decisions about alternatives
• Marginal costing is a management accounting technique, which is used to assist management in the process of short-term decision-making • Cost behavior
Number of Units Produced
Total cost = Fixed cost + Total variable cost
• Classify costs below as either variable (v) or fixed (f) cost. • Commissions paid to sales person. • Depreciation of HQs lunchroom • facilities at Mizuho Bank. • Steering wheels installed in Nissan car. • Salary of a supervisor overseeing • production of printers at Cannon. • Insurance premium on Panasonic • factory producing TV. • Shipping canned tomatoes from a Del • Monte plant to customers. • Tomatoes processed and canned by • Kagome ketchup factory. • Advertising by a real estate firm. • Hamburger buns in McDonald’s.
A No. of units Total revenue/cost Sales Variable costs Contribution Fixed costs Profit Unit revenue/cost Selling price Variable cost Contribution Skilled labor hours per unit Contribution per hour 40 20 20 1 20 200 100 100 5000
Cost Behaviour
Fixed-Cost Behaviour
$ $ Relevant Range
Variable-Cost Behaviour
Units Produced
Units Produced
Mixed-Cost Behaviour
Linearity Assumption Total Costs Cost Fixed Costs Variable Costs
Multi-product marginal cost statement
Product A Sales Variable costs Contribution Fixed costs Profit 200 100 100 Product B 500 300 200 Product C 300 200 100 Total 1000 600 400 240 150
Contribution Marginal cost Statement
Sales Revenue Less Variable Costs: Direct Material & labor Variable overhead Contribution Margin Less Fixed Costs: Production overhead Fixed Mktg & Admin Net Income Before Taxes $50,000 72,000 122,000 $110,000 $160,000 8,000 168,000 $232,000 ຫໍສະໝຸດ Baidu400,000