攸關成本之應用和內部移轉 - 會計

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.

答案:
內部轉移價格VC=200
外賣VC=260-200=60
部門關 部門維持
自製VC $(200)
外購成本 $(250)
外賣CM 0 15
FC 0 (15)
分攤成本 (36) (40)
──── ────
$(286) $(240)
部門關閉有現金淨現金流出=-286000+240000=-46000

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