akuntansi manajemen
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Tactical Decision MakingTRANSCRIPT
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PowerPoint Presentation by
Gail B. WrightProfessor Emeritus of AccountingBryant University
© Copyright 2007 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star Logo, and
South-Western are trademarks used herein under license.
MANAGEMENT ACCOUNTING
8th EDITION
BY
HANSEN & MOWEN
12 TACTICAL DECISION MAKING
STUDENT EDITION
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1. Describe the tactical decision-making model.
2. Explain how the activity resource usage model is used in assessing relevancy.
3. Apply tactical decision-making concepts in a variety of business situations.
LEARNING OBJECTIVESLEARNING OBJECTIVES
Continued
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4. Choose the optimal product mix when faced with one constrained resource.
5. Explain the impact of cost on pricing decisions.
6. Use linear programming to find the optimal solution to a problem of multiple constrained resources. (Appendix)
LEARNING OBJECTIVESLEARNING OBJECTIVES
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TACTICAL DECISION MAKING: Definition
TACTICAL DECISION MAKING: Definition
Consists of choosing among alternatives with an immediate
or limited end in view.
LO 1
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STRATEGIC DECISION MAKING: Definition
STRATEGIC DECISION MAKING: Definition
Is selecting among alternative strategies so that long term
competitive advantage is established.
LO 1
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TACTICAL MODEL
A general approach to tactical decision making includes:
1. Recognize, define the problem2. Identify alternatives, eliminating those that are
unfeasible3. Identify costs & benefits4. Total relevant costs, benefits of each
alternative5. Assess qualitative factors6. Select alternative with greatest overall benefit
LO 1
Assess qualitative factors
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TIDWELL PRODUCTS: BackgroundTIDWELL PRODUCTS: Background
Tidwell Products Inc. is facing expanded production that is straining the capacity in facilities with 5 years remaining on their lease. Two feasible alternatives under consideration are a) to rent an additional building for warehousing and b) outsource production. The CFO will prepare a report of detailed costs for these alternatives.
LO 1
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APPLYING TACTICAL MODELAPPLYING TACTICAL MODEL
LO 1
Step 1: Define the problem Increase capacity for warehousing & production
Step 2: Identify alternatives 1. Build new facility2. Lease larger facility; sublease
current facility3. Lease additional facility4. Lease warehouse space5. Buy shafts & bushings; free
up space
Continued
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APPLYING TACTICAL MODELAPPLYING TACTICAL MODEL
LO 1
Step 3: Identify costs, benefits Alt 4: <Costs> + BenefitsAlt 5: <Costs> + Benefits
Step 4: Total relevant costs & benefits
Alt 4: Relevant <Costs> + BenefitsAlt 5: Relevant <Costs> + Benefits
Differential cost
Step 5: Assess qualitative factors 1. Quality of external supplier2. Reliability of external
supplier3. Price stability4. Labor relations & community
image
Step 6: Make decision Continue producing & lease warehouse
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RELEVANT COSTS: DefinitionRELEVANT COSTS: Definition
Are future costs that differ across alternatives.
LO 1
differ across alternatives.
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RELEVANT VS. IRRELEVANT COSTS
LO 1
Cost to MakeCost Not to
MakeDifferential
Cost
Direct labor $ 150,000 --- $ 150,000
Depreciation 125,000 $ 125,000 ---
Allocated lease 12,000 12,000 ---
$ 287,000 $ 137,000 $150,000
Direct labor is the relevant cost because it differs between
alternatives.
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MANUFACTURING FIRM: Background
MANUFACTURING FIRM: Background
Suatu perusahaan memiliki lima orang insinyur produksi yang menyediakan kapasitas 10.000 jam manufaktur (2000 jam per insinyur) dengan biaya kapasitas $250,000 ($25 per jam). Perusahaan berharap menggunakan 9.000 jam manufaktur untuk operasi normalnya pada tahun ini. Hal ini berarti 1.000 jam kapasitas yang tidak terpakai.
LO 2
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Haruskah perusahaan mempertimbangkan menerima
pesanan khusus yang membutuhkan 500 jam manufaktur?
Yes. Perusahaan harus mempertimbangkan menerima
pesanan khusus, jika sebaliknya menguntungkan, karena akan
didukung dengan kapasitas teknik yang tidak terpakai .
LO 2
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SWASEY MANUFACTURING : Make-or-Buy Background
SWASEY MANUFACTURING : Make-or-Buy Background
Swasey Manufacturing, sebuah produsen printer, akan mengganti produksi untuk printer jenis lain dan komponen elektronik tersebut tidak akan digunakan. Haruskah Swasey memproduksi 10.000 komponen untuk printer lama atau haruskah mereka membeli komponen seharga $4.75?
LO 3
Continued
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SWASEY MANUFACTURING: Informasi Biaya Relevan
SWASEY MANUFACTURING: Informasi Biaya Relevan
LO 3
Membuat Membeli Biaya untuk Membuat
Sewa Peralatan $ 12,000 --- $ 12,000
Bahan Baku Langsung 5,000 --- 5,000
Tenaga Kerja Langsung 20,000 --- 20,000
Overhead Variabel 8,000 --- 8,000
Biaya Pembelian --- $ 47,500 (47,500)
Tenaga Kerja Paruh Wkt --- 8,500 (8,500)
Total biaya relevan $ 45,000 $ 56,000 $ (11,000)
Alternatif Perbedaan
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NORTON MATERIALS: Keep-or-Drop Background
NORTON MATERIALS: Keep-or-Drop Background
Norton Materials memproduksi 3 produk: balok beton, bata, dan genteng. Proyeksi kinerja lini genteng menunjukkan margin segmen yang negatif. Haruskah Norton mengehntikan lini genteng?
LO 3
Continued
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NORTON MATERIALS: Keep-or-Drop NORTON MATERIALS: Keep-or-Drop
LO 3
Blocks Bricks Tiles Total
Sales $ 500 $ 800 $ 150 $ 1,450
Less Variable exp. 250 480 140 870
Contribution margin $ 250 $ 320 $ 10 $ 580Less direct fixed exp
Advertising $ 10 $ 10 $ 10 $ 30
Salaries 37 40 35 112
Depreciation 53 40 10 103
Total $ 100 $ 90 $ 55 $ 245
Segment margin $ 150 $ 230 $ (45) $ 335
Less Common fixed exp 125
Operating income $ 210Continued
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NORTON MATERIALS: Keep-or-Drop NORTON MATERIALS: Keep-or-Drop
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NORTON MATERIALS : Keep or Drop Analysis
NORTON MATERIALS : Keep or Drop Analysis
LO 3
Because Norton will lose sales in both blocks and brick if ceiling tiles are dropped and replacing ceiling tiles with floor tiles is less profitable, the firm is better off to keep the ceiling tile division.
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ICE CREAM: Special Order BackgroundICE CREAM: Special Order Background
An ice cream company is operating at 80% of its 20 million gallon capacity. The company receives an offer to purchase 2 million gallons for $1.55 per gallon. This is below the wholesale price of $2.00. Should the company accept the offer?
LO 3
Continued
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ICE CREAM : Special Order AnalysisICE CREAM : Special Order Analysis
LO 3
Even though the special order price for 2 million gallons of ice cream is below the normal selling price of $2.00, it will be profitable because there is spare capacity and only relevant variable costs are considered in the decision.
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JOINT PRODUCTS: DefinitionJOINT PRODUCTS: Definition
Have common processes & cost of production up to a
split-off point.
LO 3
cost of production
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APPLETIME JOINT PRODUCTION
LO 3
EXHIBIT 12-3
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APPLETIME : Process Further AnalysisAPPLETIME : Process Further Analysis
LO 3
Even though processing grade B apples further increases costs, there is more profit to be made from making pie filling than from selling grade B apples by the bag.
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CONSTRAINTS: DefinitionCONSTRAINTS: Definition
Are limitations a business faces such as limited resources or demand.
LO 4
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PRICING: Legal Aspects
Predatory pricingA means of setting price to eliminate competitionDumping on international market
Price discriminationCharging different prices to different customers
Price gougingUsing market power to set prices too high
LO 5
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GRAPHING SOLUTION
LO 6
EXHIBIT 12-4
Linear programming demonstrates the feasible production region & optimal solution for complex problems.
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THE ENDTHE END
CHAPTER 12