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06 costs and revenue for decision making

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  • LOGO

    7

    Costs for decision making

  • Contents

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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.

  • 1

    6,000,000 6,000,000 6,000,000 6,000,000

  • 1

    6,000,000 6,000,000 6,000,000 6,000,000

    :

    800,000 800,000 - -

  • 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

    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

  • 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

  • 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

  • 1. (Sunk costs)

    2. (Unavoidable costs)

  • ?

  • (Special pricing decisions)

    80 40 ????

  • 5,600,000 6,800,000 1,200,000

  • 5,600,000 6,800,000 1,200,000 : 1,120,000 1,600,000 480,000

  • 5,600,000 6,800,000 1,200,000 : 1,120,000 1,600,000 480,000 1,680,000 1,680,000 0

  • 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

  • 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

  • 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

  • 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

  • 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

  • 5,600,000 6,800,000 1,200,000 4,620,000 5,280,000 660,000 () 980,000 1,520,000 540,000

    ? ?

  • 5,600,000 6,800,000 1,200,000

  • 5,600,000 6,800,000 1,200,000

    1,120,000 1,600,000 480,000

  • 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

  • 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

  • 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

  • 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

  • 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)

  • 40

    :

    16

    24

    4

    2

    46

    () (6)

    30,000

    () (180,000)

  • (Product mixdecisions)

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    48,000

  • A B C

    24 20 12

  • A B C

    24 20 12

    12 4 1

  • A B C

    24 20 12

    12 4 1

    2 5 12

  • 48,000

    C 4,000

    183,992

    4,000 .

    B 4,000

    A 2,333

    16,000 . 27,996 .

  • (Replacement of equipment)

    ???

  • (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

    ???

  • (DM) 240,000

    80,000

    320,000

    140,000

    180,000

  • (Make or buy decision)

    DM 24 DL 20 MOHV 2MOHF 16 Admin 10

    2

    10,000

    72

    10,000 60

    ?

  • 240,000 - 240,000

  • 240,000 - 240,000

    200,000 - 200,000

  • 240,000 - 240,000

    200,000 - 200,000

    . 20,000 - 20,000

  • 240,000 - 240,000

    200,000 - 200,000

    . 20,000 - 20,000

    . 160,000 140,000 20,000

  • 240,000 - 240,000

    200,000 - 200,000

    . 20,000 - 20,000

    . 160,000 140,000 20,000

    . 100,000 100,000 0

  • 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

  • 720,000 840,000

    ?

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  • 240,000 -

    200,000 -

    . 20,000 -

    . 20,000 -

    - 600,000

    480,000 600,000

    120,000

  • 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

  • 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

  • 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

  • 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

  • A 2,000 5 10,000B 4,000 15 60,000C 1,000 18 18,000

  • A 30,000 10,000 20,000B 48,000 60,000 (12,000)C 15,000 18,000 (3,000)

  • LOGO

    Costs for decision making

    Thank You!


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