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1、Weygandt_2ndEd._CH02_pps.1/22/0910:21AMPage22ManagerialCostConceptsandCHAPTER2CostBehaviourAnalysisCOSTSARECRITICALUNLESSYOUSTUDIEDCHEMISTRY,it’squitepossiblethatyou’veneverheardofmethanol.Approximately75%ofallmethanolisusedtoproduceformaldehyde,aceticacid,andotherchemicals.Thesederivat
2、ivesareusedtomanufactureawiderangeofproducts,includingbuildingmaterials,foams,resins,andplastics.Theremainderofmethanoldemandcomesfromtheenergysector.Methanolisusedtoproducemethyltertiarybutylether(MTBE),agasolinecomponent,andtherearegrowingmarketsforusingmethanolinenergyapplicationssuc
3、hasdi-methylether(DME),whichisdirectlyblendedintogasolineandbiodiesel.Vancouver-basedMethanexisagloballeaderinmethanolproductionandmarketing,withplantslocatedinChile,NewZealand,andTrinidad.Methanex’splantsarestrategicallypositionedtosupplyeverymajorglobalmarketandpro-duceabout11%ofthewo
4、rldmarketformethanol,estimatedat40milliontonnes.ThemanufacturingprocessusedbyMethanexinvolvesheatingnaturalgas,mix-ingitwithsteam,andpassingitoveranickelcatalystwherethemixtureiscon-vertedintocarbonmonoxide,carbondioxide,andhydrogen.Thismixtureofgasesisthencooled,compressed,andpassedove
5、racopper-zinccatalysttopro-ducemethanol.Themostsignificantcomponentsofthecompany’scostsarenaturalgasanddistributioncostsassociatedwithdeliveringmethanoltoitscustomers.Inordertoprovidemaximumcontroloverdistributioncosts,Methanexmanagesafleetof19charteredocean-goingvesselstoshipitsmethano
6、lproduction.ManagingandminimizingcostsiskeytoMethanexasmethanol,beingacommodity,hasitspricesetintheworldmarket.Initssearchtobealow-costproducer,Methanexhasclosedhigh-costplantsoverthepastdecadeandbuiltoracquiredlowercostfacilitiesinstrategiclocations.Eventhoughitisaleadingsupplierofanim
7、portantrawmaterialwithan-nualsalesof$2.3billion,Methanexonlyemploysabout830peopleworldwide,reflectingthecapital-intensivenatureofitsbusiness.In2007,Methanexgeneratedareturnonequityof29.5%,largelyasaresultofitseffectivenessincontrollingcosts.Sources:Methanex2007AnnualReport.Weyg
