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Costi decisionali - 3. Decisioni “Make or Buy”

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  • DOWNLOAD THAT BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download Full EPUB Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download Full doc Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download PDF EBOOK here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download EPUB Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download doc Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book that can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer that is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story That Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money That the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths that Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THAT BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download Full EPUB Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download Full doc Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download PDF EBOOK here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download EPUB Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... Download doc Ebook here { http://bit.ly/2m6jJ5M } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book that can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer that is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story That Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money That the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths that Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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Costi decisionali - 3. Decisioni “Make or Buy”

  1. 1. Decisioni “Make or Buy”
  2. 2. The Make or Buy Decision A decision concerning whether an item shouldA decision concerning whether an item should be produced internally or purchased from anbe produced internally or purchased from an outside supplier is called a “make or buy”outside supplier is called a “make or buy” decision.decision. Let’s look at the Essex Company example.Let’s look at the Essex Company example. A decision concerning whether an item shouldA decision concerning whether an item should be produced internally or purchased from anbe produced internally or purchased from an outside supplier is called a “make or buy”outside supplier is called a “make or buy” decision.decision. Let’s look at the Essex Company example.Let’s look at the Essex Company example.
  3. 3. The Make or Buy Decision • Essex manufactures part 4A that is used in one of its products. • The unit product cost of this part is: Direct materials $ 9 Direct labor 5 Variable overhead 1 Depreciation of special equip. 3 Supervisor's salary 2 General factory overhead 10 Unit product cost 30$
  4. 4. The Make or Buy Decision • The special equipment used to manufacture part 4A has no resale value. • The total amount of general factory overhead, which is allocated on the basis of direct labor hours, would be unaffected by this decision. • The $30 unit product cost is based on 20,000 parts produced each year. • An outside supplier has offered to provide the 20,000 parts at a cost of $25 per part. Should we accept the supplier’s offer?Should we accept the supplier’s offer? • The special equipment used to manufacture part 4A has no resale value. • The total amount of general factory overhead, which is allocated on the basis of direct labor hours, would be unaffected by this decision. • The $30 unit product cost is based on 20,000 parts produced each year. • An outside supplier has offered to provide the 20,000 parts at a cost of $25 per part. Should we accept the supplier’s offer?Should we accept the supplier’s offer?
  5. 5. Cost Per Unit Cost of 20,000 Units Make Buy Outside purchase price $ 25 $ 500,000 Direct materials 9$ 180,000 Direct labor 5 100,000 Variable overhead 1 20,000 Depreciation of equip. 3 - Supervisor's salary 2 40,000 General factory overhead 10 - Total cost 30$ 340,000$ 500,000$ The Make or Buy Decision 20,000 × $9 per unit = $180,00020,000 × $9 per unit = $180,00020,000 × $9 per unit = $180,00020,000 × $9 per unit = $180,000
  6. 6. Cost Per Unit Cost of 20,000 Units Make Buy Outside purchase price $ 25 $ 500,000 Direct materials 9$ 180,000 Direct labor 5 100,000 Variable overhead 1 20,000 Depreciation of equip. 3 - Supervisor's salary 2 40,000 General factory overhead 10 - Total cost 30$ 340,000$ 500,000$ The Make or Buy Decision The special equipment has no resaleThe special equipment has no resale value and is a sunk cost.value and is a sunk cost. The special equipment has no resaleThe special equipment has no resale value and is a sunk cost.value and is a sunk cost.
  7. 7. Cost Per Unit Cost of 20,000 Units Make Buy Outside purchase price $ 25 $ 500,000 Direct materials 9$ 180,000 Direct labor 5 100,000 Variable overhead 1 20,000 Depreciation of equip. 3 - Supervisor's salary 2 40,000 General factory overhead 10 - Total cost 30$ 340,000$ 500,000$ The Make or Buy Decision Not avoidable; irrelevant. If the product is dropped, itNot avoidable; irrelevant. If the product is dropped, it will be reallocated to other products.will be reallocated to other products. Not avoidable; irrelevant. If the product is dropped, itNot avoidable; irrelevant. If the product is dropped, it will be reallocated to other products.will be reallocated to other products.
  8. 8. The Make or Buy Decision Should we make or buy part 4A?Should we make or buy part 4A? Cost Per Unit Cost of 20,000 Units Make Buy Outside purchase price $ 25 $ 500,000 Direct materials 9$ 180,000 Direct labor 5 100,000 Variable overhead 1 20,000 Depreciation of equip. 3 - Supervisor's salary 2 40,000 General factory overhead 10 - Total cost 30$ 340,000$ 500,000$
  9. 9. The Make or Buy Decision DECISION RULE In deciding whether to accept the outside supplier’s offer, Essex isolated the relevant costs of making the part by eliminatingeliminating: • The sunk costs. • The future costs that will not differ between making or buying the parts. DECISION RULE In deciding whether to accept the outside supplier’s offer, Essex isolated the relevant costs of making the part by eliminatingeliminating: • The sunk costs. • The future costs that will not differ between making or buying the parts.
  10. 10. The Make or Buy Decision DECISION RULE In deciding whether to accept the outside supplier’s offer, Essex isolated the relevant costs of making the part by eliminatingeliminating: • The sunk costs. • The future costs that will not differ between making or buying the parts. DECISION RULE In deciding whether to accept the outside supplier’s offer, Essex isolated the relevant costs of making the part by eliminatingeliminating: • The sunk costs. • The future costs that will not differ between making or buying the parts.

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