资源描述：
《活动和过程决定的管理会计信息英文).ppt》由会员上传分享，免费在线阅读，更多相关内容在PPT专区-天天文库。
1、ManagementAccountingInformationforActivityandProcessDecisionsChapter6LearningObjective1Explainwhysunkcostsarenotrelevantcosts.EvaluationofFinancialImplicationsManydecisionsrequiretradeoffsbetweenthecostsandthebenefitsofdifferentalternatives.Financialinformationaboutthedifferenttypesofcostsformstheba
2、sisofdecisionsabouttheorganization’sactivitiesandprocesses.SunkCostsWhataresunkcosts?Sunkcostsconsistofthosecostsincurredinthepast.Theyarethecostsofresourcesalreadycommittedandcannotbechangedbyanycurrentaction.Thesecostsareirrelevantindecisionmaking.RelevantCostsandRevenuesWhatarerelevantrevenuesand
3、costs?Theyaretherevenuesandcoststhatdifferacrossthedecisionalternatives.Coststhatremainthesameregardlessofthealternativechosenarenotconsideredrelevantforthedecision.RelevantCostsandRevenuesWhataresomeexamplesofrelevantcostincreasesorcostsavings?DownpaymentonanewmachineLeasepaymentsonanewmachineDispo
4、salofanoldmachineCostsavingsRelevantCostsandRevenuesManagementofJoePrinters,Inc.isconsideringreplacingitscurrentprintingmachineswithnewer,faster,andmoreefficienttechnology.Thefollowingdatahavebeencompiled:RelevantCostsandRevenuesExistingNewCategoryMachinesMachinesOriginalcost$100,000$120,000Annualop
5、eratingcosts$55,000$20,000Remainingusefullife4years4yearsDisposalvaluenow$25,000N/ASalvagevalueafter4years00FourYearsTogetherKeepReplaceDifferenceOperatingcosts$220,000$80,000$140,000Disposalvalue--($25,000)$25,000Newmachineacquisitioncost$120,000($120,000)Totalcosts$220,000$175,000$45,000RelevantCo
6、stsandRevenuesRelevantCostsandRevenuesShouldJoePrinters,Inc.replacetheexistingmachines?Yes,becausereplacingthemachineswillprovidethecompanywithcostsavingsof$45,000overthefouryearsperiod.LearningObjective2Analyzemake-or-buydecisions.Make-Or-BuyDecisionsWhatisamake-or-buydecision?Itistoeithermakesomep
7、artsandcomponentsin-houseorsubcontractwithanothercompanytosupplythem.Whatisoutsourcing?Itispurchasingaproduct,part,orcomponentfromanoutsidesupplierinsteadofmanufacturingitin-house.Make-Or-BuyDecisions
