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ACCA PM例题：Make or buy decision
文章来源：ACCA官网
发布时间：2021-08-18 17:32
阅读：1410次
Example :Make or buy decision
A company makes a product which requires two sequential operations(Operation 1 and Operation 2)on the same machine.The machine is fully utilised.Material costs$12 per unit.
Instead of carrying out Operation 1,the company could buy in components,for$15 per unit.This would allow production to be increased because the machine has to deal with only Operation 2.
Operation 1 takes 0.25 hours of machine time and Operation 2 takes 0.5 hours of machine time.Labour and variable overheads are incurred at a rate of$16/machine hour and the finished products sell for$30 per unit.
Should the company make the entire product internally or buy in the components and complete them in Operation 2?
Solution:
Some care is needed here to ensure all incremental cash flows caused by the decision are taken into account.
Machine running costs–the machine is already fully utilised on Operations 1 and 2 and will remain fully utilised,but only on Operation 2.Therefore,the machine running costs will not change,so are not relevant to the decision.
Material-if the buy-in option is accepted,the material cost increases from$12 to$15 per unit.
Production volume–this can increase by 50%because currently each item takes 0.5 hours in Operation 2,but 0.25 hours per unit will be released by Operation 1 which now will not be needed.
Assuming output is 1,000 units,the following would occur(ignoring labour and variable overheads which we know to be constant):
Therefore,it is worth buying in as incremental revenue exceeds incremental costs.
翻译参考
制造或购买决策
一家公司制造的产品需要在同一台机器上进行两次连续操作（操作1和操作2）。机器得到充分利用。材料成本为每件12美元。
该公司可以以每件15美元的价格购买组件，而不是执行操作1。这将允许增加产量，因为机器只需要处理操作2。
操作1需要0.25小时的机器时间，操作2需要0.5小时的机器时间。人工和可变间接费用的发生率为16美元/机器小时，成品售价为每单位30美元。
公司应该在内部制造整个产品还是购买组件并在操作2中完成它们？
解决方案：
这里需要注意确保所有由决策引起的增量现金流都被考虑在内。
机器运行成本-机器在操作1和2中已被充分利用，并将保持充分利用，但仅在操作2中。因此，机器运行成本不会改变，因此与决策无关。
材料-如果接受购买选项，材料成本将从每件12美元增加到15美元。
生产量——这可以增加50%，因为目前每个项目在操作2中需要0.5小时，但操作1将释放每件0.25小时，现在不需要了。
假设产量为1,000单位，将发生以下情况（忽略我们知道是恒定的劳动力和可变间接费用）：
因此，当增量收入超过增量成本时，值得买入。
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Geoffrey
讲师认证：天津市青年后备人才， ACCA中国资深教学顾问（TUTOR GURU）
会计学博士，CICPA会员，中国税务师（TA)会员，天津市青年后备人才，ACCA中国资深教学顾问（TUTOR GURU），有十数年高校财经一线教学经验，学术与实践并重，授课条理清晰，逻辑严谨清晰，教学注意细节，擅长讲透原理。讲解方式幽默，深受学生欢迎。
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