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ACCA PM例题：Relevant cost of machinery

文章来源：ACCA官网

发布时间：2021-08-18 16:50

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Relevant cost of machinery

Some years ago,a company bought a piece of machinery for$300,000.The net book value of the machine is currently$50,000.The company could spend$100,000 on updating the machine and the products subsequently made on it could generate a contribution of$150,000.The machine would be depreciated at$25,000 per annum.Alternatively,if the machine is not updated,the company could sell it now for$75,000.

On a relevant cost basis,should the company update and use the machine or sell it now?

Solution:

Immediately we can say that the$300,000 purchase cost is a sunk cost and the$50,000 book value and$25,000 depreciation charge are not cash flows and so are not relevant.

If the investment in the machinery is made,then the following cash flow changes are triggered:

Machine update cost:$100,000

Contribution from products:$150,000

Opportunity cost:$75,000

Therefore,the relevant cost is:

企业微信截图_16292764101830.png

As the relevant cost is a net cash outflow,the machine should be sold rather than retained,updated and used.

翻译参考

示例：机器的相关成本

几年前，一家公司以300,000美元的价格购买了一台机器。该机器的账面净值目前为50,000美元。该公司可以花费100,000美元来更新机器，随后在机器上制造的产品可以产生150,000美元的贡献。这台机器的折旧率为每年25,000美元。或者，如果机器没有更新，公司现在可以以75,000美元的价格出售。【点击免费下载>>>更多ACCA学习相关资料】

在相关成本的基础上，公司应该更新和使用机器还是现在出售？

解决方案：

我们可以立即说300,000美元的采购成本是沉没成本，而50,000美元的账面价值和25,000美元的折旧费用不是现金流量，因此不相关。

如果对机器进行投资，则会触发以下现金流量变化：

机器更新成本：100,000美元

产品贡献：$150,000

机会成本：75,000美元

因此，相关成本为：

企业微信截图_16292764101830.png