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WAY

tobe

BETTERFOODProductCostingatFineFoodsWAY

tobe

BETTERFOODProductC1OUTLINESpecialOrderDealingCostAllocationPerformanceEvaluationProductionScheduleModificationCostDriverModificationEvaluationSystemModificationRecommendationsSummaryOUTLINESpecialOrderDealingC2PreparingActivityWarehousingActivityProcessingActivityPackagingActivityPartofVariableOperatingCost1.DirectCosts&IndirectCosts2.MP&OtherProductsPartofMaterialCostPreparingWarehousingProcessing3DirectcostsCostdriverRawmaterialMaterialcostforoneunitPackagingmaterialMaterialcostforoneunitDirectproductionsalariesLabortimeforoneunitIndirectcostsCostdriverElectricity,SteamEstimateWaterEstimateWarehouseEstimateVariableManufacturingCostsInaccurate!Straighttoproducts,reasonable?DirectcostsCostdriverRawma4SteamboilersVehiclesSanitationFactoryProductGroupsProductsProductsAssignedtofactoriesbyusageofactivityFixedpercentage2I3WeightRemainingcostFixedpercentageWeightUnfair!Straighttoproducts,reasonable?FixedIndirectProductionCostsProductiontimeSteamboilersFactoryProductGr5VariableoperatingCostdriverFreightoutWeightofproductshippedtoproductMediaandsalesproductioncostsWeightofproductsoldtoproductFixedoperatingCostdriverSalesandmarketingcostSalesvolumetoproductTopmanagementBusinessadministrationInformationsystemsHumanresourcesSupplymanagement,etc.Unfair!Reallytoproducts?OtherCostsVariableoperatingCostdriver6Breakthelimitsbetweenproductanddepartment1Operatingcosts

Products

Somecostdriversareunfairandinaccurate2Somecostscan’tbestraightlytracedtoproduct3Heavyproduct

Highercost

Estimate

Accurate

Shouldbefirstallocatedtoproductgroups,thentoproductsProblemsinCostAllocationBreakthelimitsbetweenprodu7CostCenterManufacturingOperatingDirectmanufacturingIndirectmanufacturingCorporateSMUVariableFixedFixedFixedVariableLaborMaterialPackageProductCostCenterManufacturingOperat8RawmaterialPackagematerialLaborCostfor1unitCostfor1unitLaborfor1unitFreightoutMediaandPromotionCurrentRecommendationCurrentRecommendationWeightWeightDistancePromotiontimeCurrentRecommendationSalesandmarketingCorporatelevelSalesvolumeIncludedLabortimeExcludeUnchangedUnchangedUnchangedDirectManufacturingVariableOperatingFixedOperatingRawmaterialCostfor1unitFr9

Therecanbemorethanonlyonecostdriver,andmorereasonablecostdriver.!AssigntoTraditionalApproach Therecanbemorethanonlyo10IndirectManufacturingCostCostObjectCostObjectCostObjectCostObjectCostObjectCostObjectABCApproach

Duetolimitedinformation,ABCishardtoimplement.!IndirectManufacturingCostCos11ElectricitySteamWaterWarehousingVariableProductGroupProductGroupFixedMaintenanceWorkshopstorageProductionlineProductionlineClearingEngineeringManagementEnvironmentQualityProductGroupProductGroupProductGroupProductUsageVolumeTimeProductionTimePro-rataRecommendationCostPoolVariableProductGroupProductG121.ConsiderationsonSpecialOrders3.AnalysisandRecommendations2.Problems&BenefitsofSpecialOrdersAccountingFreightDirectmaterialOverheadDirectlabor1.ConsiderationsonSpecialOrders1.ConsiderationsonSpecialO13Others1.ConsiderationsonSpecialOrdersJointProductOne-timeOrderOpportunityCostIdleCapacityOtherConsiderationsLong-termRelationshipShort-termPricingOthers1.ConsiderationsonSpe142.BenefitsofSpecialOrdersRawMaterial—LongPreservedFlexibilityIdleCapacity—WellUsedEfficiencySpecialOrder——Avant-gardeforaNewMarketStrategicDevelopmentMP——NicheMarketinMexicoMarketShare2.BenefitsofSpecialOrdersR15NetsalesVariablemanufacturingFixedmanufacturingFreightoutContributionmargin1RequestforthesespecialorderscomeunexpectedlyRightnowChangetoNetsalesVariablemanufacturingFreightoutContributionmargin1ChangeAcceptswhenCM1>0OrderscanberejectedwithinoneyearbeforedeliveryDefaultRisk!2.ProblemsOfSpecialOrdersNetsalesVariablemanufacturin16MultiplechoiceProduceinadvanceforstorageBrandproductMPDevelopnewmarketthroughspecialorder3.AnalysisandRecommendationsCarryingCostRestockingCost

QuantityCostEOQMinimizetheinventorycost(EconomicOptimalQuantity)MultiplechoiceProduceinadva17MultiplechoiceProduceinadvanceforstorageBrandproductMPDevelopnewmarketthroughspecialorder3.AnalysisandRecommendationsMultiplechoiceProduceinadva18MultiplechoiceProduceinadvanceforstorageBrandproductMPDevelopnewmarketthroughspecialorder3.AnalysisandRecommendationsMultiplechoiceProduceinadva19ResponsibilityCenterEvaluationMethodAgencyCostsSignificantPointsinPerformanceEvaluationCostCenterRevenueCenterProfitCenterInvestmentCenterInordertoknowhowwellaentityperforms,youhavetofirstknowitsresponsibility,andjudgeitonlybythis.Whichoneapplies?Indifferentoccasions,differentmethodsofevaluationshouldbeused,whichoneapplies?ContributionMarginOperatingProfitReturnonInvestmentEVAConflictofinterestbetweenthecompanyownerandthemanager,usuallyresultsfromasymmetricinformation.AnypossibilityofexistinginFineFoods?132ResponsibilityCenterEvaluatio20WhattypesofcentersareSMUs?1FactoryDecisionCenterOperatingCostCenterManufacturingCostCenterOperatingCostRevenueProfitCenterWhattypesofcentersareSMUs21Individual-basedvsTeam-basedEvaluation2ProbleminFineFoodNoemphasisontheteamperformanceofevaluationisfound. FineFoodsshouldpaymoreattentiontoemployees,notonmanagersandSMUasaunit!Werecommend

FineFoodssetupafilerecordingthecontributions,improvementsaccomplishmentstheemployeehasmade,setdifferentweighttothem,andgivethewholeteamanoverallscoreandrewardthem。AIndividual-basedvsTeam-based22NonFinancialEvaluationMethod2ForfoodproducerlikeFineFoods,thequalityandsafetyoftheproductsarefirstpriority.!

Quality:

Protein,Fat,Water,Carbohydrate

Safety:PesticideResiduesHeavyMetalResiduesMicro-organismBNonFinancialEvaluationMetho23FinancialEvaluationMethod2ContributionMarginROI,EVAOperatingProfitSalesminusvariablecosts,butignoresfixedcosts,notagoodmethodforSMUasawholeNeedtoknowthecapitalemployedandthefinancingcost,notagoodmethodforonlyaunitinacompanyNotonlytakesaccountofvariablecostsbutalsofixedcosts,goodforSMU,butneedstobemodifiedandtakethecontrollableprofitintoconsiderationcFinancialEvaluationMethod2Co24AccountNetsalesVariablemanufacturingcostFixedmanufacturingFreightoutContributionmargin1MediaSalespromotionContributionmargin2MarketingandsalesContributionmargin3TopmanagementBusinessadministrationInformationsystemHumanresourcesSupplychainProductionExternallogisticsforexternalgoodsMarkup–ManufactureexpenditureOtherfixedcostsContributionmargin4StructuralcostsTotaldepreciationOperatingprofitSpecialordersnotrelatedwithfixedmanufacturingCorporateleveloperatingcostsareirrelevantAccountNetsalesVariablemanuf25AccountNetsalesVariablemanufacturingcostFreightoutContributionmargin1MediaSalespromotionContributionmargin2MarketingandsalesContributionmargin3ProductionExternallogisticsforexternalgoodsMarkup–ManufactureexpenditureOtherfixedcostsContributionmargin4StructuralcostsTotaldepreciationOperatingprofitSales-variablecosts=RealContributionMarginFixedoperating+FixedmanufacturingSegmentOperatingProfitAccountNetsalesVariablemanuf26AccountNetSales-Variablemanufacturing-FreightoutContributionMargin1-Media-SalespromotionContributionMargin2-Salesandmarketing-FixedmanufacturingOperatingProfitAddback:Variablemanuf

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