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ACCA PM例题：Further processing decision
文章来源：ACCA官网
发布时间：2021-08-18 17:09
阅读：1171次
Example :Further processing decision
A company buys a chemical for$12,000,which it breaks down into two components:
Component A can be converted into Product A if$6,000 is spent on further processing.Product A would sell for$12,000.
Component B can be converted into Product B if$8,000 is spent on further processing.Product B would sell for$15,000.
What processing decision should the company make in order to maximise profits?
Solution:
As the initial chemical is split into both components,it is not possible to make one component without the other,therefore if the company were to make only the components,the costs and revenues of both components will need to be recognised:
This is not worthwhile as incremental costs exceed incremental revenues.【点击免费下载>>>更多ACCA学习相关资料】
Next we should consider whether the components should be further processed into the products.
Further processing Component A to Product A incurs incremental costs of$6,000 and incremental revenues of$5,000($12,000-$7,000).It is not worthwhile to do this,as the extra costs are greater than the extra revenue.
Further processing Component B to Product B incurs incremental costs of$8,000 and incremental revenues of$11,000($15,000–$4,000).It is worthwhile to do this,as the extra revenue is greater than the extra costs.
The production plan is therefore:
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