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1、AGENDA:RELEVANTCOSTSFORDECISIONMAKINGA.Identificationofrelevantcosts.B.Droporretainasegment.C.Makeorbuydecision.D.Utilizationofconstrainedresources.E.Specialorder.F.Jointproducts・RELEVANTCOSTSEverydecisioninvolveschoosingfromamongatleasttwoalternatives.Arelevantcost
2、orbenefitisacostorbenefitthatdiffers,intotal,betweenthealternatives.Anycostorbenefitthatdoesnotdifferbetweenthealternativesisirrelevantandcanbeignored・Relevantcostsandbenefitsarealsoknownasdifferentialcostsandbenefits.Avoidablecostsarethosecoststhatcanbeeliminatedin
3、wholeorinpartbychoosingonealternativeoveranother.Avoidablecostsarerelevantcosts.Twobroadcategoriesofcostsareneverrelevantindecisions:1.Sunkcosts.2.Futurecoststhatdonotdifferbetweenalternatives・Tomakeadecision:1.Eliminatecostsandbenefitsthatdonotdiffer,intotal,betwee
4、nalternatives・2.Basethedecisionontheremainingcostsandbenefits.EXAMPLE:Duetothedecliningpopularityofdigitalwatches,SweizCompany'sdigitalwatchlinehasnotreportedaprofitforseveralyears・Anincomestatementforlastyearfollows:SegmentIncomeStatement—DigitalWatchesSalesVariabl
5、eexpenses:Variablemanufacturingcosts$120,000Variableshippingcosts5,000Commissions75,000ContributionmarginFxedexperises:Generalfactoryoverhead*60,000Salaryofproductlinemanager90,000Depreciationofequipment**50,000Productlineadvertising100,000Rent—factoryspace***70,000
6、Generaladministrativeexpense*....30,000Netoperatingloss$500,000200,000300,000400,000$(100.000)*Allocatedcommoncoststhatwouldberedistributedtootherproductlinesifdigitalwatchesweredropped・**Thisequipmenthasnoresalevalueanddoesnotwearoutthroughuse.***Thedigitalwatchesa
7、remanufacturedintheirownfacility・Shouldthecompanyretainordropthedigitalwatchline?Approach#1:Ifbydroppingdigitalwatchesthecompanyisabletoavoidmoreinfixedcoststhanitlosesincontributionmargin,thenitwillbebetteroffiftheproductlineiseliminated・Thesolutionwouldbe:Contribu
8、tionmarginlostifdigitalwatchesaredropped$(300,000)Lessfixedcoststhatcanbeavoided:Salaryoftheproductlinemanager$90,000Productlineadvertisin
