攸關成本之應用和內部移轉 - 會計

※ 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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