Differential and Comparative Cost Analysis

Differential
and Comparative Cost Analysis
1
- -./

(Differential Cost)
!"#$ % &'
"()*+ )&', 2
).!/0
()*+ )&'1
23*"#$$4 ,5 )
&'
5
26"1
23*"#$
7(%
)&'
5
26" )&').!/0!*
2
/26
0().*+6!56
7! (Flexible
Budget) /0 )&',).!/0
?
&'@/+AB 100,000 5
26
/0 4'/&'
100%
3
60%
80%
100%
120%
102,000
136,000
170,000
204,000
))
93,000
124,000
155,000
186,000
-
195,000
260,000
325,000
390,000
01
()&/ :
2/1!)
60%
01
80%
100%
120%

,O%
6P)()&/

,O%
6, )!4*(
2*)
720
960
1,200
1,440
112
'.3'/
1,440
1,920
2,400
2,880

04))/ Q, R
*R*
2,460
3,280
4,100
4,920
( )+B
?
1,260
1,680
2,100
2,520
)*
9,120
12,160
15,200
18,240
-
15,000
20,000
25,000
30,000
5
60%
80%
100%
120%
1*6
11,580
15,440
19,300
23,160

% ?
6,900
9,280
11,600
13,920
( )+B ?
1,260
1,680
2,100
2,520
19,800
26,400
33,000
39,600
01

,O%
67*
62 /0 )&'
-
60%
01
80%
100%
120%

,O%
6P) (@6,).6. )&' 45!)

,O%
6 )!4*(

)
15,250
20,500
20,500
25,750

%5/25*
15,000
15,000
15,000
17,750

%/! )
5,000
7,500
7,500
8,500

1*)
8,000
9,400
9,400
9,400

(). /@/6
2,600
2,600
2,600
2,600
45,850
55,000
55,000
64,000
-
60%
01
80%
100%
120%
234.

%&S0)5)
28,000
35,000
35,000
40,000

%&SO2
60)5)
12,500
16,400
16,400
19,200

@Q
2,100
3,400
3,400
4,800
T5*6'.0/UO
6,000
7,200
7,200
7,200
48,600
62,000
62,000
71,200
-
01
)2*
,O%
6/$ 1$
60%
324,250
80%
100%
120%
423,400
500,000
594,800
01
60%
80%
100%
120%
Unit of Output
60,000
80,000
100,000
120,000
5.40
5.20
5.00
4.96
235,270
99,150
76,600
94,800
3.92
4.96
3.83
4.74
Average Unit Cost

Differential Cost Total
Differential Cost Per Unit
5*65 )7*
&''6).!/0 0 %.*
,O%
6
16 7*
2
%.&'5)7*
&' ^* 88,980
0
10
% /26
" 1*)_42+5
Differential Cost 7!!/$
1. 5&'
).52
)&' 2 ).!/0
1**
).!/0 4'/&' 80% = 80,000 5
26
).!/0 4'/&' 60% = 60,000 5
26
&'
20,000 5
26
11
2. )&'3* 20,000 5
26 4,53*"#$

/0
423,400 a 324,250
= 99,150 0
!//$ Differential Cost
5
26
= 99,150 / 20,000
= 4.96 0
12
2/_().1B" )2).5B

/
'.()6060 ^3,5cd60)5)6

$(e(fU5,' O

1. 2))/05)(g1h41/R$5)41/%4,
)4 2

2. 3* '! 5)56! )&'10O!
3. ' 5'!,5*
13
4.
5.
6.
7.
8.
%
63**5)"66'!1
'!)1O!!625)1/3iQ
"6/!),'!* )"
"/
2/!&'2
2)&'5)R$
('6)%/ ),5*
14
22*! 62 /0 47)1

2
(Marginal income)
4*,O3cd60)5)()6060

, )2).5B 47)1
2 $
"/$) 6 ().@ (e 2 32
'.&/() 0O!
O
2*) 112
P)i/3B 7mmn %
(). 0/$1
2&/()'.1
2
15
47)1
2 42+7!% )5/
&/() % 6!"6 )2).5B%.O
26, )
/!1,%"cd60)5) (e2
P!61
2)2* h) %
*&'"! R#3%)+2
2)' % )"&
5#& ,!5)7*
3'!&'"!5) )3*
&'@/+ABO!,!"#$ 2)&'5)R$%
&S&'? 2))/0,01/, )+) 4 2
)
%)5)7*
)2).5B 4 7)1
2 $2)%/!4
"#$145)/0&'@/+AB
'.O! 5)&'@/+AB
'.
%432 6 % / /26
(). 0!/$
16
. 2)3*&'&' O!5#5)7*

2)3*
1**2
0)Q/' ('B*P'm %4 /! &'61mf'
6S
'2 '. 4'/%.3%)+3* )&'61mf O!
5# O2
61mf3)R 61mf3)R$(e&'&'
().56/! 2
)&'61mf3)R"#$* O!5#/$ ^
3%."
"/ /061mfO! ? &'P!60)Q/'.
*)4 )&''. )"661mf' "+.$6/
1*)_3%.3* )&'61mf3)R"7(,
16 )&'$
17
!//$&S%/! )cd6'!%#42+()*+ )"6

(o145)/0&'&',5*
$R#!2

%."67!(o'.
().*+ 400,000 5'! ,)"61
5'!'. 5
0 & 2'.2%/6 )&'7!1))6 )
145)/0&'&'61mf 3)R"#$*,5*
'.7!)
2* /0
&&'4 )().*+) )&'
5
26
7!&' )().*+!/$
18

2/_!0)

))

,O%
6 )&'&/()

,O%
6 )&'
1/
2.00
0.50
0.50
1.00
4.00
02
,O%
6, )"6'.0)5)1
2&/() .75

,O%
6, )"6'.0)5)1
2
.50
1"6
5
26
5.25
0
0
0
0

0
0
0
19
_3%)+6
&2&302
)"61
*().*+
72 5 0 /$ "!5'!'. 25 1B
*
3%)+6
)00'2%.302

)!)2*
"
,O%
6"7(!26 R#*( '27*
2
%.
&'61mf3)R3**"*5)7*
^16

,O%
6 6S
'2
!//$, )3%)+"3)R2)3%)+p3.

,O%
6&/()
/$ 4*42+3 )
/!1,% ^
20

2/_)
5
26
2.00 0

))
5
26
.50 0

,O%
6 )&'&/()
.50 0

,O%
6, )"6'.0)5)&/()
.75 0
p./$ Differential Cost
5
26
3.75 0
3O$,55^_#q. )!4"0)Q/*3*
)&'O!,5*
"7( 1! )!. 47)"!!/$
21
0 47)"!61mf' P!67*

)2*&'&'
61mf r3)Rs 145)/0(o
7(
3,000,000 0
894.:44

-
('6('
1,600,000 0

1,000,000 0
/$5*!
47)
2,600,000 0
400,000 0
22
0 47)"!61mf' '.3)R

145)/0(o
7(
894.;<: /
3,000,000 0
)67!% )"661mfm)R (400,000 5'! ? '. 5 0)
2,000,000 0
)2*)67!/$5*!
5,000,000 0
('6('"61mf'
1,600,000 0
('6('"61mfm)R
1,500,000 0

1,000,000 0
4,100,000 0
900,000 0
23
%.5^7!2
*&'61mf3)R"7(,16 )&'
,5*
$ %.4,5 47)"h) %3*"#$% 400,000 0 (e
900,000 0
(o /26
$1**2
&'&'61mf3)R
%.7*
*&' ).0 ).
)"6&'&'61mf'
R#,2*%)'2 61mf3)R %(e )"
/0
)"661mf' ^7!
4,5)67!'."
&'&'61mf' * )()/0(),5*

(). )5# ^ &' ).0

2*6*"
'S _&'&',5*
* +@37*

6* /0&'&'*6S
'2 )"6&'&'/$5*!%'!' % $(g )6

"0)Q/S
"
"/2)4*(). 0 )3%)+!26
24
". 2))/0,01/R$)4 2

)%)5)7*
1** 0)Q/&'O$1
2)_6B7!4 )&'7!O)B
%45
6*,01/"&S&')_6B65
? 0
O! 3)* /0&'72"61

) ).75'
!26 )&'7!O)B%. ().*+O!'. 900

0 1
2)"61
(f%%0/O!'. 1,200 0
"7!O)B 1 O! () g!/$
25

2/1!)

))
)&'('6('

,O%
6, )"6('6('
)2*
,O%
6('6('
1 O!

,O%
6, )&' 1 O!

,O%
6, )"6'. )0)5)
)2*7!O)B
1 O!
300
200
100
100
700
100
100
900
0
0
0
0
0
0
0
0
26
% ))2%10/) 4'/&'"

)%/ )() g2
)%/ ),O, )&'7!
O)B 6/4 )&'7*
^*/) 4'/
/) 4'/&'( ")%/ )$
/0 90%
'.() g2
@2.i)Qq %@6,().i 4
'
@2.i)Qq %
().i6/!6S
'.6/
&')_6B* 1!
%."67! 4,5&S&'

().i&'O$1
27*
/ "%#0*4
1/UU5*O
2,5
&S&'@6,().i
27
P!6 )1)7!O)BO!'. 800 0 4

1/UU 6 ! &',57! 18,000 5
26 +.&S
0)5)"0)Q/4 )/!1,%2
).6.
6 !"5/$ @2.i)Qq %"().i6/
46S
5)7*
_5^2
6/ 4 ^2))/0
"1$ _#**!S&'2%.5^7!2
2)
(g1h3).)1*4 2
)
28
1**,5/) 4'/&'")%/ )

30,000 5
26 % @2.i)Qq % 4%#'!
%42&''5' 20,000 5
26
1! )!. 47)"!!/$
29
0 47)"! )&''."67!O)B

P!67*
)2*,01/R$%
().i 145)/02! 6 !"5
24,000,000
0
894.:44 20,000 ?1,200

('6('" 20,000 5
26?'. 700
0
14,000,000 0
/$5*!

-
4,000,000 0
)&''."6 20,000 5
26
47)% )%45
6
18,000,000
0
6,000,000 0
30
0 47)"! )&''."67!O)B

)2*,01/R$%
().i 145)/02! 6 !"5
894.:44
24,000,000 0
)67!
% )"6,5O2
().i 18,000 5
26 ? '. 800 0
14,400,000 0
)2*)67!/$5*!
38,400,000 0
('6('
" 38,000 5
26?'. 700 0

26,600,000 0
4,000,000 0
30,600,000 0
7,800,000 0
31
%.5^2
2))/0"1 3).*)/0,01/
R$%
().i'2)O!'. 800 0 _#*
)%.4 2
(f%%0/ ((f%%0/O!'.
900 0 )/0&',)1
O!'. 800 0) ^6/
4,50)Q/* 47)3*"#$ 1,000,000 0
(o
'.2)%.3%)+_#&' ).0 ).

)"6,().i!262
%.*&'16565)7*
32
. (fU52
2)&' 5) R$% 0)Q/&S&'?
2)2).5B)6 )
?
%. !%
Differential Cost !"#$%)? P!66#!_
22*! 62 /0 47)1
2 (Marginal Income)
'!% Capacity ")%/ )* 6S
'.5&'
?*(). 0 )3%)+ P!64#_#5'/ ,5U
? 3
(). )
33
1. )2).5Bi)Qqi1)B )

,O%
6
2. )2).5B(f%%/6 5% i)Qqi1)B
)P606 )&' +@3"1 2*

"(3).0)/$ 5 ),5
,%
2
1 )%.7*
"!*%#366*&' 5)
)( (v!2*'/0 )&'
5 */2
%45
67 22,%5))/ Q2*1/*3/hB ) ^
2)%.1/R$
34
3. "! 4'/ )&'().56/! P!64#_#

/) 4'/ )&'") %/ ),O P!67*
,5
! Idle Capacity 5 (e )1/R$ ^2)6#!5'/
%42 )1/R$( ).56/! (Economic Order
Quantity) '2%#4*()6060 /2
)1/R$5)
)&' ' ,!_S 2
/
35
. 2)' % )!46S

5)7*
1** P)5#
&'1 4 O! 1 , ", , '. P!6*)6'.6!
!/$
1AB
C
%42
"6
120,000
"
100,000
% ()&/

6!"6
83%
140,000
60,000
90,000

)2*
()&/
47)1
2
20,000
17%
43%
80,000
57%
30,000
33%
60,000
67%
50,000
10,000
20%
40,000
80%
400,000
200,000
50%
200,000
50%

,O%
6
47)1h
160,000
40,000
36
%!3! =
,O%
6 / [1 a (
,O%
6()&/ / 6!"6
)2*)]
= 160,000 / [1 a (200,000 / 400,000)]

= 160,000 / 0.50
= 320,000 5) ().*+ 80 % "6!"6)2*
37
1
()&/
/)
0
"
1
)2*
100,000
(100,000/200,000)x160,000
80,000
180,000
"
60,000
(60,000/200,000)x160,000
48,000
108,000
30,000
(30,000/200,000)x160,000
24,000
54,000
10,000
(10,000/200,000)x160,000
8,000
18,000
)2*
200,000
160,000
360,000
38
1
"6

47)
% " 47) /
6!"6
120,000
180,000
- 60,000
- 50 %
"
140,000
108,000
32,000
22.8 %
90,000
54,000
36,000
40 %
50,000
18,000
32,000
64 %
)2*
400,000
360,000
40,000
10 %
39
)2).5B1 " 2h_S

2).5B% /$5*! )6 2).5B%.302

1 (e14 ,5"! ' )&'
5 3*1 "7(%.* 47)3* 20,000 0

!//$ )0

,O%
63* ,5 /01%#7*
(e
2h_S 3).
,O%
6 7*
2
%.4 )&'
5)7*
^ 16
,O%
61
2$6S
'2
40
The End
41

Differential and Comparative Cost Analysis

Transféré par

Informations du document

Description originale:

Titre original

Copyright

Formats disponibles

Partager ce document

Partager ou intégrer le document

Options de partage

Avez-vous trouvé ce document utile ?

Ce contenu est-il inapproprié ?

Droits d'auteur :

Formats disponibles

Differential and Comparative Cost Analysis

Transféré par

Droits d'auteur :

Formats disponibles



Average Unit Cost

2/_().1 B" )2) .5B

22 *! 62 /0 4 7)1

. 2)3*&'&' O!5# 5)7*

!/ /$&S%/! )cd 6' !%# 4 2+()* + )" 6

0 4 7)" !6 1mf' P!67*

0 4 7)" !6 1mf' '.3)R

) 67!% )" 66 1mfm)R (400,000 5'! ? '. 5 0 )

)2*) 67!/$ 5*!

('6(' " 6 1mf'

('6(' " 6 1mfm)R

'2 )" 6&'&'/$ 5*! %'!'  % $(g )6

". 2))/0,01/ R$)   4 2

!26  )&'7!O )B%. ().* +O!'. 900

% ))2%10/) 4 '/ &'"

P!6 )1)  7!O )BO!'. 800 0 4

1**,5/) 4 '/ &'" ) %/ ) 

0 4 7)" ! )&''." 67!O )B

89 4.:44 20,000 ?1,200 

 /$ 5*!

0 4 7)" ! )&''." 67!O )B

)2*) 67!/$ 5*!

1. )2) .5B i)Qqi 1)B  ) 

3. " ! 4 '/ )&'().56/! P!6 4 # _#

. 2)' % )!4 6S

= 160,000 / [1 a (200,000 / 400,000)]

/)  

)2) .5B1 "  2h_S  

5 3*1 " 7(%.* 4 7)3* 20,000 0

Vous aimerez peut-être aussi

2/_().1B" )2).5B

22*! 62 /0 47)1

. 2)3&'&' O!5#5)7

!//$&S%/! )cd6'!%#42+()*+ )"6

0 47)"!61mf' P!67*

0 47)"!61mf' '.3)R

)67!% )"661mfm)R (400,000 5'! ? '. 5 0)

)2)67!/$5!

('6('"61mf'

('6('"61mfm)R

'2 )"6&'&'/$5*!%'!' % $(g )6

". 2))/0,01/R$)4 2

!26 )&'7!O)B%. ().*+O!'. 900

% ))2%10/) 4'/&'"

P!6 )1)7!O)BO!'. 800 0 4

1**,5/) 4'/&'")%/ )

0 47)"! )&''."67!O)B

894.:44 20,000 ?1,200

/$5*!

0 47)"! )&''."67!O)B

)2)67!/$5!

1. )2).5Bi)Qqi1)B )

3. "! 4'/ )&'().56/! P!64#_#

. 2)' % )!46S

/)

)2).5B1 " 2h_S

5 31 "7(%. 47)3* 20,000 0