06 costs and revenue for decision making
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Transcript of 06 costs and revenue for decision making
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LOGO
7
Costs for decision making
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Contents
[Image Info] www.wizdata.co.kr - Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use.
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[Image Info] www.wizdata.co.kr - Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use.
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1
6,000,000 6,000,000 6,000,000 6,000,000
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1
6,000,000 6,000,000 6,000,000 6,000,000
:
800,000 800,000 - -
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1
6,000,000 6,000,000 6,000,000 6,000,000
:
800,000 800,000 - -
1,600,000 1,080,000 1,600,000 1,080,000
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1
6,000,000 6,000,000 6,000,000 6,000,000
:
800,000 800,000 - -
1,600,000 1,080,000 1,600,000 1,080,000
. 1,750,000 1,750,000 - -
-
1
6,000,000 6,000,000 6,000,000 6,000,000
:
800,000 800,000 - -
1,600,000 1,080,000 1,600,000 1,080,000
. 1,750,000 1,750,000 - -
.
900,000 900,000 - -
-
1
6,000,000 6,000,000 6,000,000 6,000,000
:
800,000 800,000 - -
1,600,000 1,080,000 1,600,000 1,080,000
. 1,750,000 1,750,000 - -
. 900,000 900,000 - -
- 125,000 - 125,000
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1
6,000,000 6,000,000 6,000,000 6,000,000
:
800,000 800,000 - -
1,600,000 1,080,000 1,600,000 1,080,000
. 1,750,000 1,750,000 - -
. 900,000 900,000 - -
- 125,000 - 125,000
5,050,000 4,650,000 1,600,000 1,205,000
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1
6,000,000 6,000,000 6,000,000 6,000,000
5,050,000 4,650,000 1,600,000 1,205,000
950,000 1,345,000 4,400,000 4,795,000
395,000 395,000
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1. (Sunk costs)
2. (Unavoidable costs)
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?
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(Special pricing decisions)
80 40 ????
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5,600,000 6,800,000 1,200,000
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5,600,000 6,800,000 1,200,000 : 1,120,000 1,600,000 480,000
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5,600,000 6,800,000 1,200,000 : 1,120,000 1,600,000 480,000 1,680,000 1,680,000 0
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 1,680,000 0
.
280,000 400,000 120,000
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 1,680,000 0
.
280,000 400,000 120,000
. 1,120,000 1,120,000 0
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 1,680,000 0
. 280,000 400,000 120,000
. 1,120,000 1,120,000 0
. 420,000 420,000 0
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 1,680,000 0
. 280,000 400,000 120,000
. 1,120,000 1,120,000 0
. 420,000 420,000 0
0 60,000 60,000
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1,120,000 1,600,000 480,000
1,680,000 1,680,000 0
. 280,000 400,000 120,000
. 1,120,000 1,120,000 0
. 420,000 420,000 0
0 60,000 60,000
4,620,000 5,280,000 660,000
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5,600,000 6,800,000 1,200,000 4,620,000 5,280,000 660,000 () 980,000 1,520,000 540,000
? ?
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5,600,000 6,800,000 1,200,000
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 2,400,000 720,000
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 2,400,000 720,000
. 280,000 400,000 120,000
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 2,400,000 720,000
. 280,000 400,000 120,000
. 1,120,000 1,120,000 0
-
5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 2,400,000 720,000
. 280,000 400,000 120,000
. 1,120,000 1,120,000 0
. 420,000 420,000 0
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 2,400,000 720,000
. 280,000 400,000 120,000
. 1,120,000 1,120,000 0
. 420,000 420,000 0
0 6,000,000 0
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5,600,000 6,800,000 1,200,000
1,120,000 1,600,000 480,000
1,680,000 2,400,000 720,000
. 280,000 400,000 120,000
. 1,120,000 1,120,000 0
. 420,000 420,000 0
0 6,000,000 0
4,620,000 6,000,000 1,380,000
() 980,000 800,000 (180,000)
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40
:
16
24
4
2
46
() (6)
30,000
() (180,000)
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(Product mixdecisions)
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48,000
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A B C
24 20 12
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A B C
24 20 12
12 4 1
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A B C
24 20 12
12 4 1
2 5 12
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48,000
C 4,000
183,992
4,000 .
B 4,000
A 2,333
16,000 . 27,996 .
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(Replacement of equipment)
???
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(DM) 1,200,000 960,000 240,000
180,000 180,000 0
- 80,000 80,000
- 140,000 140,000
1,380,000 1,200,000 180,000
???
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(DM) 240,000
80,000
320,000
140,000
180,000
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(Make or buy decision)
DM 24 DL 20 MOHV 2MOHF 16 Admin 10
2
10,000
72
10,000 60
?
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240,000 - 240,000
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240,000 - 240,000
200,000 - 200,000
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240,000 - 240,000
200,000 - 200,000
. 20,000 - 20,000
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240,000 - 240,000
200,000 - 200,000
. 20,000 - 20,000
. 160,000 140,000 20,000
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240,000 - 240,000
200,000 - 200,000
. 20,000 - 20,000
. 160,000 140,000 20,000
. 100,000 100,000 0
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240,000 - 240,000
200,000 - 200,000
. 20,000 - 20,000
. 160,000 140,000 160,000
. 100,000 100,000 100,000
- 600,000 (600,000)
720,000 840,000 680,000
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720,000 840,000
?
[Image Info] www.wizdata.co.kr - Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use.
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240,000 -
200,000 -
. 20,000 -
. 20,000 -
- 600,000
480,000 600,000
120,000
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1 2 3
240,000 - 260,000
200,000 - 200,000
. 20,000 - 20,000
. 160,000 140,000 20,000
. 100,000 100,000 0
0 600,000 600,000
B 0 0 (680,000)
720,000 840,000 660,000
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1,100,000 760,000 340,000
530,000 330,000 200,000
120,000 72,000 48,000
54,000 30,000 24,000
18,000 18,000 0
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14,400 14,400 0
11,600 11,600 0
91,600 84,160 7,440
220,000 220,000 0
1,059,600 780,160 279,440
() 40,400 20,160 60,560
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A 2,000 60,000 90,000 30,000B 4,000 72,000 120,000 48,000C 1,000 10,000 25,000 15,000
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A 2,000 5 10,000B 4,000 15 60,000C 1,000 18 18,000
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A 30,000 10,000 20,000B 48,000 60,000 (12,000)C 15,000 18,000 (3,000)
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LOGO
Costs for decision making
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