Principles of Managerial Accounting · 免费预览
自制或外购决策
自制或外购分析将供应商的报价与自制的可避免成本（包括释放产能的机会成本）进行比较，并在质量与战略因素划定约束边界的前提下，选择成本较低的方案。
1. The comparison frame
The comparison frame
2. A worked comparison
A worked comparison
3. Qualitative guardrails
Qualitative guardrails
4. The strategic reframing
The strategic reframing
5. Avoidable cost definition
In make-or-buy analysis, which costs count?
6. Avoidable cost computation
Making a component costs 8 dollars of materials, 10 dollars of labor, 4 dollars of variable overhead, and 6 dollars of allocated fixed overhead. Compute the avoidable cost per unit.
7. Opportunity benefit effect
Buying frees capacity earning a 3 dollar contribution per component displaced, against avoidable make costs of 22 dollars and a supplier quote of 20 dollars. Compute the effective cost of buying.
8. Quality factor direction
When does the qualitative argument favor making over buying?
9. Unavoidable overhead term
Fixed overhead that continues whether the company makes or buys is called ____ fixed overhead. One word.
10. Capability boundary
The long-run make-or-buy question is which ____ the company must own to differentiate its product. One word.