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1、CHAPTER6COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDA-MENTALASSIGN-MENTMATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES,EXCEL,COLLAB.&INTERNETEXERCISESLO1:Useadifferentialanalysistoexamineincomeeffectsacrossalternatives,andshowthatanop
2、portunitycostanalysisyieldsidenticalresults.24,27,28,29,30,31,42,4445,46,47,48,49,50,56,61LO2:Decidewhethertomakeortobuycertainpartsorproducts.A1,B125,32,33,3462,6365,66,67,68,70LO3:Choosewhethertoaddordeleteaproductlineusingrelevantinformation.B336L
3、O4:Computetheoptimalproductmixwhenproductionisconstrainedbyascarceresource.A2,B23551,53LO5:Decidewhetherajointproductshouldbeprocessedbeyondthesplit-offpoint.A3,B437,3854,5569LO6:Decidewhethertokeeporreplaceequipment.A4,B54057,59LO7:Identifyirrelevan
4、tandmisspecifiedcosts.26,39,4152,58,6471LO8:Discusshowperformancemeasurescanaffectdecisionmaking.B64360CHAPTER6271Copyright©2011PearsonEducation,Inc.,PublishingasPrenticeHall.RelevantInformationandDecisionMakingWithaFocusonOperationalDecisions6-A1(20
5、min)1.Thekeytothisquestioniswhatwillhappentothefixedoverheadcostsifproductionoftheboxesisdiscontinued.Assumethatall$60,000offixedcostswillcontinue.Then,SunshineStatewilllose$20,000bypurchasingtheboxesfromWeyerhaeuser:PaymenttoWeyerhaeuser,80,000×$2.1
6、0$168,000Costssaved,variablecosts148,000Additionalcosts$20,0002.Somesubjectivefactorsare:·MightWeyerhaeuserraisepricesifSunshineStatecloseddownitsbox-makingfacility?·Willsub-contractingtheboxproductionaffectthequalityoftheboxes?·Isatimelysupplyofboxe
7、sassured,evenifthenumberneededchanges?·DoesSunshineStatesacrificeproprietaryinformationwhendisclosingtheboxspecificationstoWeyerhaeuser?3.Inthiscasethefixedcostsarerelevant.However,itisnotthedepreciationontheoldequipmentthatisrelevant.Itisthecostofth
8、enewequipment.Annualcostsavingsbynotproducingtheboxesnowwillbe:Variablecosts$148,000Investmentavoided(annualized)80,000Totalsaved$228,000ThepaymenttoWeyerhaeuseris$228,000-$168,000=$60,000lessthanthesavings,soSunshineStatewouldbe$60,000betteroffsubco
