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ACCA PM例题：新机购置的相关费用

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发布时间：2021-08-18 17:05

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Relevant cost of machinery

A business rents a factory for$60,000 per annum.Only half of the floor space is currently used and the company is considering installing a new machine in the unused part.The machine would cost$2.1m,be depreciated over 10 years at$200,000 per annum and then be sold for$100,000.The company would insure the new machine against damage for$5,000 per annum.

What are the relevant costs of the new machine purchase?

Solution:

Rent–this is not a relevant cost.Irrespective of how the company might use the floor space in the factory to generate a return,there is no change in cash flow relating to the rent as a result of the new machine.

Cost of machine-this is a relevant cost as$2.1m has to be paid out.

Depreciation–this is not a relevant cost as it is not a cash flow.

Sale proceeds–this is a relevant cost as it is a cash inflow which will occur in 10 years as a result of the decision to invest.

Annual insurance cost–this is a relevant cost as this is an additional fixed cost caused by the decision to invest.

These costs will have to be compared to the contribution that can be earned by the new machine to determine if the overall investment in the asset is financially viable.

The effects shown in Examples 1–4,above,are often found in questions where you are to determine whether or not a company should go ahead with a new project/investment/product,or if you are asked to calculate the minimum price a company should charge a customer for a piece of work.

翻译参考

示例：相关机械成本

一家企业以每年60,000美元的价格租用一家工厂。目前仅使用了一半的占地面积，公司正在考虑在未使用的部分安装新机器。该机器将耗资210万美元，在10年内以每年200,000美元的价格折旧，然后以100,000美元的价格出售。该公司将为新机器投保每年5,000美元的损坏保险。

新机购置的相关费用是多少？

解决方案：

租金——这不是相关成本。不管公司如何使用工厂的占地面积来产生回报，新机器不会导致与租金相关的现金流量发生变化。

机器成本-这是一项相关成本，因为必须支付210万美元。

折旧——这不是相关成本，因为它不是现金流量。

销售收益——这是一项相关成本，因为它是一项现金流入，将在10年内发生，因为决定投资。

年度保险成本——这是一项相关成本，因为这是由投资决定引起的额外固定成本。

这些成本必须与新机器可以赚取的贡献进行比较，以确定资产的整体投资在财务上是否可行。

【ACCA PM例题：Relevant cost of machinery】