作者jantin (金大風)
看板Accounting
標題Re: [問題] 攸關成本之應用和內部移轉
時間Sat Feb 27 00:32:48 2010
※ 引述《willie1987 (威力是也)》之銘言：
: S.Division of Woridwide Paint is currently losing money and senior management
: is considering selling selling or closing S. , S.'sonly product,an intermediate
: chemical called Binder,is used principally by the latex division of the firm.
: If S. is sold,the latex division can purchase ample quantities of Binder in
: the market at sufficiently high quality levels to meet its requirements.
: Worldwide requires all of its divisions to supply product to other Worldwide
: divisions before servicing the external market.S's statement of operations
: for the latest quarter is
: SCOFF DIVISION
: Profit/Loss
: Last Quarter
: ($000s)
: Revenues
: Inside $200
: Outside 75 $275
: Operating expenses ───
: Variable costs $260
: Fixed costs 15
: Allocated corporate overhead 40 315
: ─── ───
: Net income (Loss) before taxes $(40)
: Notes:
: (1)Woridwide Paint has the policy of transferring all products imternally at
: variable cost.In S's case,variable cost is 80 percent of the market price.
: (2)All of S.'s fixed costs are avoidable cash flows if S. is closed or sold.
: (3)Of the $40,000 allocated corporate overhead,$4,000 will be avoided if S.is
: closed or sold.: Required:
: Calculate the annual net cash flows to Woridwide Paint of closing or selling S.
:
內部移轉是以vc定價 而vc是市價的0.8
所以該部門一旦關閉 公司就要去外購零件
這時候增支成本就是 200000/0.8-200000=50000 每年多現金流出
但是將會犧牲掉對外銷售的CM 75000-60000=15000 每年現金多流出
固定成本可免 15000 流入
分攤費用可免 4000 流入
(50000)+(15000)+15000+4000=(46000)
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推 willie1987:對外犧牲的CM我不太懂..60000應該是260000-200000來的 02/28 00:15
→ willie1987:吧...但是我不太懂為什麼對外的VC是這樣算!? 02/28 00:15
→ willie1987:吧..只是為什麼對外銷售VC是這樣算阿?不明白的點!!! 02/28 00:16
→ willie1987:重複打了="= 02/28 00:17
推 willie1987:是因為關閉部門.所以內轉的VC200000扣除後剩下的60000 02/28 00:19
→ willie1987:嗎? 02/28 00:20
→ jantin:對內轉撥是以vc作價 所以成本=售價 總VC=260000 對內200000 02/28 00:55
→ jantin:所以多出來的vc就是賣給外面的成本阿 02/28 00:55
推 willie1987:恩恩!我剛剛也是這麼想但就是想確定XD 謝啦!!! 02/28 01:17
推 willie1987:那請問我可以直接用275-260嗎!? 02/28 01:20