Principles of Managerial Accounting · 免费预览
分部与产品的保留或放弃决策
只要某分部或产品的边际贡献超过其可避免固定成本，就应予以保留，否则应当放弃；分摊的共同成本不计入其中，因为无论作何决策，这些成本都会继续发生。
1. The segment margin test
The segment margin test
2. A worked example
A worked example
3. The complicating ripples
The complicating ripples
4. The fix-or-drop alternative
The fix-or-drop alternative
5. Segment margin formula
Segment margin equals which combination?
6. Segment margin computation
A segment earns 200,000 dollars of revenue, incurs 150,000 dollars of variable costs, and carries 65,000 dollars of traceable fixed costs. Compute segment margin.
7. Allocated overhead treatment
Why are allocated common costs excluded from keep-or-drop analysis?
8. Drop decision profit effect
Dropping a segment removes 50,000 dollars of contribution margin and saves 65,000 dollars of traceable fixed costs. Compute the effect on company profit.
9. Common cost synonym
Costs shared across segments that continue regardless of a drop decision are called ____ costs. One word.
10. Fix-or-drop trigger
A slightly negative segment margin invites a ____-or-drop analysis of price and cost improvements before exiting. One word.