IMA大赛案例分析.ppt

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1、LogoACaseStudyonFineFoods,Inc.ByFlame_NAIGreatPlainsCapital(PE)FineFoodsInc.(US)FineFoodsCanada,Ltd.OtherimportersSMU1SMU2(Smith)SMU3Supermarkets&similaroutletsInstitutionalCustomersSpecialordersGovernmentalOrganizations,etc.ProductMPTopManagementR&DFinanceHuman

2、ResourceSupplyChainManagementITIntroductionOutlineCaseoverviewProductCostingSpecialOrdersPerformanceEvaluationConclusion&RecommendationsCaseOverviewPerformanceevaluationproblemNon-financialindexFinancialindexProductcostingallocationPerformanceevaluationmethodUnr

3、easonablecostallocationwillleadtoTheinfluenceoftheunreasonablecostallocationAEnterprisepricingisnotreason-ableBProductprofitabilityisdifficulttoestimateCTheerrorofproductiondecision-makingDPerforman-ceevaluation……twomainproblemsinthecostallocationallcostsallocat

4、etoitsproductscannotgetaaccuratemeasureofeachproduct’sprofitabilitythewayofcostallocation(distributebyweight)istoosimpledirectcalculatedcosts：Rawmaterial,packagingmaterial,anddirectproductionsalariesSo,thecostcan’tcoveralltheincalculablecostAnalysispoint1Variabl

5、emanufacturingcosts:Electricity,steam,water,andwarehouseCosts，otherincalculablecosts(suchasspoilage).Spoilagecanbenormalorabnormal.NormalSpoilagecanbepartofthecostofoperationandthereforeispartofthecostofgoodunitsproduced.Abnormalspoilageisallocatedtoalossfromabn

6、ormalaccount.Thefreightcostisnotirrelevantandshouldbeallocatedtotheperiodcost(sellingexpenses).Analysispoint2:Fortheproduct(MP),Theestimatedfreightcostisallocatedbasedontheweightofproductandisincludedinthesalesprice.Besides,theFineFoodspaysthefreight.Media and s

7、ales promotion costs are sell-ing expenses, which belongs to period cost. So including them in the product cost is unreasonable.Analysispoint3:Media and sales promotion costs for SMU1 and SMU2 are allocated to product groups and to individual products ba-sed on 

8、weight of product sold.Analysispoint4:Similarly,salesandmarketingcostsalsoshouldbetheperiod cost,whichisallocatedtoproductsbasedonsalesvolumepreviously.Analysispoint5