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9.

CosL ConcepLs
1
Hatem Elayat
Mechanical Engineering Department AUC
ENGR 345
CuLllne
CosL caLegorles
llxed and varlable cosLs
8reak even polnL
rlce & demand
Average cosL
Marglnal cosL
Mlnlmlze LoLal cosL
CosL esumaung
Ceneral accounung prlnclples
2
CosL CaLegorles
Llfe Cycle CosLs
asL and Sunk CosLs
luLure and CpporLunlLy CosLs
ulrecL, lndlrecL, and Cverhead CosLs
llxed and varlable CosLs
Average and Marglnal CosLs
3
Llfe Cycle CosLs (LCC)
CosLs assoclaLed wlLh Lhe lLem durlng lLs enure
servlce llfe
lncludes: deslgn, developmenL, fabrlcauon, Lesung, C
& M, and dlsposal
LCC = acqulsluon +C& M + dlsposal
lor ro[ecLs: LCC
! llrsL CosL (lnlual lnvesLmenL)
! C & M
! ulsposal
4
Llfe Cycle CosLs (LCC)
llrsL CosL - lnlual lnvesLmenL (ll)
Ao ltem
8equlred Lo geL Lhe lLem ready for servlce
nonrecurrlng: buylng - Lralnlng - shlpplng and
lnsLallauon - lnlual Loollng - supporL accessorles
A ltoject
Worklng CaplLal for lnvenLory, accounL recelvable,
cash for wages, maLerlal .
lnvolves more Lhan [usL Lhe purchase prlce
5
Llfe Cycle CosLs (LCC)
Cperaung and MalnLenance (CM)
8ecurrlng: requlred Lo operaLe and malnLaln an lLem
durlng lLs useful Llfe
Cperaung: Labor - MaLerlal - Cverhead
Cverhead: uullues - luel - lnsurance - ManagemenL/
AdmlnlsLrauve - lnvenLory - lndlrecL Labor..
Cperaung: annual
MalnLenance: May noL be recurrlng annual basls
MalnLenance: overhaul - prevenuve - repalr
6
Llfe Cycle CosLs (LCC)
ulsposal CosLs (uC)
When llfe of lLem ends
Labor & MaLerlal cosLs for removal, shlpplng or
speclal cosLs
MoneLary value aL end of llfe : Motket voloe (Mv) or
1toJe-lo voloe (1v)
nL1: 5olvoqe voloe (5v)
uC, 1v and Sv musL be esumaLed
Lconomlc Llfe: based on Company ollcy
nonrecurrlng
7
asL and Sunk CosLs
PlsLorlcal cosLs LhaL occurred ln Lhe pasL
Sunk: pasL LhaL are unrecoverable
Pas no relevance Lo fuLure cosLs and beneLs
" Lxample:
llrm ls conslderlng Lhe replacemenL of a plece of equlpmenL.
lLs orlglnal cosL $30,000
resenLly shown on Lhe company records wlLh a value of $20,000
lL can be sold for an esumaLed $3,000.
lor replacemenL, $30,000 ls a sunk cosL.
8
luLure and CpporLunlLy CosLs
luLure cosLs
C & M , Labor, MaLerlals, overhaul, dlsposal
Same wlLh revenues
uncerLaln esumaLes
CpporLunlLy cosLs
CosL of foregolng Lhe opporLunlLy Lo earn a reLurn on lnvesLmenL
Lxample: SLorlng a $1000 aL home:
CpporLunlLy cosL = lnLeresL on Lhe $ 1000 lf deposlLed ln a bank
9
ulrecL, lndlrecL and Cverhead CosLs
ulrecL cosLs
8elaLed Lo a parucular ouLpuL
Lxample: Lhe cosL of plece of wood used Lo make a
baseball baL
lndlrecL cosLs
ulmculL Lo relaLe Lo a speclc ouLpuL
Lxample: Lhe cosL of llghung ln Lhe facLory where Lhe
baL was made
10
Direct Material
Direct Labor
11
Cost Structure of Manufacturing
Direct Material
Direct Labor
Indirect Material
Indirect Labor
Fixed & Miscellaneous
12
Cost Structure of Manufacturing
Direct Material
Direct Labor
Indirect Material
Indirect Labor
Fixed & Miscellaneous
General & Administrative
Selling
Profit
13
Cost Structure of Manufacturing
Direct Material
Direct Labor
Indirect Material
Indirect Labor
Fixed & Miscellaneous
General & Administrative
Selling
Profit
14
S
e
l
l
i
n
g

P
r
i
c
e

C
o
s
t

o
f

G
o
o
d
s

Prime + Factory Overhead = Cost of Goods Manufactured
Cost Structure of Manufacturing
Direct Material
Direct Labor
Indirect Material
Indirect Labor
Fixed & Miscellaneous
General & Administrative
Selling
Profit
15
S
e
l
l
i
n
g

P
r
i
c
e

C
o
s
t

o
f

G
o
o
d
s

Cost Structure of Manufacturing
llxed and varlable CosLs
1C (x) = lC + vC (x)
1C (x) = 1oLal CosL
lC = llxed CosL
vC (x) = varlable CosL
llxed cosLs
8emaln consLanL over a speclc range of operaung
condluons
Lxample: general managemenL and admlnlsLrauve salarles
varlable cosLs
vary ln LoLal wlLh Lhe quanuLy of ouLpuL
Lxample: maLerlal and labor cosLs
16
llxed and varlable CosLs
17
400
300
200
100
5 10 15 20
Fixed Cost
Total Annual Cost
(20, 300)
D
o
l
l
a
r
s

(
I
n

T
h
o
u
s
a
n
d
s
)

Units, Q (In Thousands)
Given: c=$10/unit F= $100,000
8reak-Lven olnL
8reak-even polnL: 1oLal 8evenue = 1oLal CosL
18
Profit
Q
C
o
s
t

a
n
d

R
e
v
e
n
u
e

(
L
E
)

Fixed Cost
Total Cost
Total Revenue
B-E point
1oLal 8evenue & 1oLal CosL
19
Break-even
Quantity
400
300
200
100
5 10 15 20
Loss
Fixed Cost
Total Annual
Revenues
Total Annual
Cost
Profit
(20, 300)
(20, 400)
D
o
l
l
a
r
s

(
I
n

T
h
o
u
s
a
n
d
s
)

Units, Q (In Thousands)
Given: p= $ 20/unit c=$10/unit F= $100,000
0
Lxample 1: Wooden ulnlng 1able
varlable cosL of produclng a wooden dlnlng Lable = $62
Selllng prlce = $83.36 per unlL.
Maxlmum ouLpuL of Lhe rm= 1600 per year
lLs xed cosL = $20,240 per year.
WhaL ls Lhe 8-L polnL ln unlLs & ln of LoLal capaclLy?
20
Lxample 1: Wooden ulnlng 1able
5eosluvlty ooolysls
llnd Lhe reducuon ln 8-L polnL lf
o llxed cosL ls reduced by 10 ,
o varlable cosL ls reduced by 10,
o 8oLh cosLs are reduced by 10,
o Selllng prlce per unlL ls lncreased by 10?
o Whlch of Lhese changes lmpacL Lhe 8-L polnL Lhe
mosL?
21
8reak-Lven Analysls
22
Patients (Q)
500 1000 1500 2000
Fixed
costs
Break-even quantity
Total annual costs
(2000, 300)
Loss
0
400
300
200
100
Total annual revenues
Profits
(2000, 400)
D
o
l
l
a
r
s

(
i
n

t
h
o
u
s
a
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)

Given: F= $ 10,000 p= $30/patient c= $20/patient
Lxample 2: lurnlLure lanL
llxeJ cost = 5600,000.
votloble cost = 550 pet oolt.
Motkeuoq keseotcb loJlcotes ftm coo sell 15,000
sets ot 5110 pet set.
ls lt feoslble to bollJ tbe ploot?
5olouoo. lloJ tbe bteok-eveo polot
O = l/(l - c) = 600,000/(110 - 50)
= 10,000 pouo fotoltote sets. 1betefote, ftm
sboolJ bollJ ploot.
23
Lxample 3: Luxor lnc.
8eqoo ptoJocloq cbeese lo 199J.
199J ootpot teocbeJ 20,000 lb. ot totol cost of
540,000
1994 ootpot locteoseJ to J0,000 lb. ot totol
cost of 550,000
24
Lxample 3:(conunued) Luxor
What |s the cost per |b (c) & the hxed cost (I)? Costs
stayed the same dur|ng 1993]94.
So|unon:
1C = I + c .
540,000 = I + 20,000.c for 1993 [1] 5S0,000
= I + 30,000.c for 1994 [2]
Subtracnng [1] from [2],
10,000 = 0 + 10,000c, and c = 51 per |b.
Subsntunng for c |n [2],
I = 40,000 - 20,000 (1) = 520,000 per year
25
Lxample 3: (conunued) Luxor
"# $%& '&(()*+ ,-).& /0 1234 )* 5667 8
0 7214 )* 5669:
;*< $%& ,-=<>.?@)$A )* 5667 8 56692
B=(>?=*C
D-=<>.?@)$A / E>$,>$F"*,>$'
=-
D-=<>.?@)$A /G=$2 H2 I&@&*>&'FG=$2 H2 J='$'
=-
D-=<>.?@)$A / KD 2 LM F GJ
G%&-&#=-&
5667 D-=<>.?@)$A / 1234 N 14:444F94:444/5294
5669 D-=<>.?@)$A / 7214 N 74:444FO4:444/5261
'=222D-=<>.?@)$A )P,-=@&< )* 5669 =@&- 56672
26
Lxample 3: (conunued) Luxor
lf tbe totol cost lo 1995 ls expecteJ to locteose to
560,000, bow mooy lb. sboolJ loxot ptoJoce & sell to
molotolo tbe some ptoJocuvlty level of 1994? (sellloq
ptlce temolos 5J.20/lb)
5olouoo.
lloJ tbe 1995 O to keep ptoJocuvlty = 1.92
1.92 = J.20 x O / 60,000
O = J6,000 lb.
27
8LA: Make or 8uy ueclslons
1otol Aooool cost of Mokloq = 1otol
Aooool cost of 8oyloq l
m
- c
m
. O =
l
b
- c
b
. O
m = mokloq b = boyloq
ueclsloo to moke ot boy
Nombet of oolts oeeJeJ pet yeot exceeJ
8kAk vN vOluM (O)?
28
Make-8uy ueclslons: Lxample
"* Q DJ Q''&PR(A ,(Q*$: $= PQS& %Q-< <-)@&' T)N&< .='$' /
0144:444 UQ-2 .='$ / 0O4F>*)$2
VQ-< <-)@&' .='$ 0574 $= R>A2
B%=>(< %Q-< <-)@&' R& PQ<& =- R=>+%$W
B=(>?=*C T
P
X J
P
L / T
R
X J
R
L
144:444 X O4L / 574LY
L / 1O44 >*)$'
L Z/ 1O44 >*)$' [[ R>A
L \ 1O44 >*)$' [[ PQS&2
29
8LA: Selecuon Among 1wo AlLernauves
5elect ooe of 2 cots, 1ooJo & noyoto
1oLal Annual CosL of 1onda = 1oLal
Annual CosL of PoyoLa
l
1
+ C
1
C = l
n
+ C
n
C
C = 8reak even mlles
Solve for C : lf # of mlles drlven
< C selecL Lhe car wlLh Lhe lowesL l
> C selecL Lhe car wlLh Lhe lowesL C
30
8LA: Selecuon Among 1wo AlLernauves
cooslJetloq two cots to leose.
Aooool costs noyoto 1ooJo
leose cost, 5 5,000 8,000
votloble cost, 5/mlle 0.J 0.15
wblcb cot woolJ yoo leose ooJ wby?
5olouoo. l
n
- c
n
O = l
1
- c
1
O
5,000 - 0.JO = 8,000 - 0.15O O = 20,000
mlles
leose noyoto lf yoo Jtlve < 20,000 mlles.
Otbetwlse 1ooJo
31
8LA: Selecuon Among 1wo AlLernauves
wbot lf tbe toooloq cost of tbe noyoto weot
Jowo to 50.25 pet mlle?
5olouoo.
lloJ tbe 8l osloq oew toooloq cost. 5000 -
0.25O = 8000 - 0.15O O = J0,000
5elect noyoto lf yoo Jtlve < J0,000mlles
otbetwlse 5elect 1ooJo.
32
rlce and uemand
As Lhe selllng prlce (p) lncreases, Lhere wlll be
less demand (u)
33 D
p
p = a b D
a=intersection of price axis
b= slope
General price-demand relationship
a


b
34
Lxample 4
35
The total annual cost for operating a personal automobile for
A given year is given by
TC(x) = $950 + $0.15x, where x = miles per year.
The fixed cost FC = $950, includes the costs of
insurance
License tags
depreciation
certain maintenance
interest on borrowed money if automobile were financed
The variable cost VC(x) = $0.15x, includes
gasoline
oil
tire replacements
certain maintenance proportional to mileage per year
Lxample 4 (Conunued)
36
For the total cost function
TC(x) = $950 + $0.15x
The average cost, in dollars per mile
AC(x) = (950 +0.15x) / x
= 950 / x + 0.15
If the automobile travels 10,000 miles/year
The average operating cost is $(950/10000 +0.15) = $0.245/mile
Marglnal CosL
37
For a total cost function that is continuous in the output
variable x, marginal cost is defined as the derivative of the
Total cost function with respect to x
Marginal Cost = dTC(x)/dx
True for continuous functions that are linear or nonlinear in the
Output variable x
Example:
For TC(x) = $950 + $0.15x, then
Marginal Cost = dTC(x)/dx = $0.15
In this case the marginal cost is a constant
If the total cost function is discontinuous and defined only for
discrete values of x (x = 1, 2, 3,) then difference equations
must be used
Lxample 3 (8.4)
38
A small firm blends & bags chemicals, primarily for home
gardening purposes. The market area for the firm is local, & all
sales are to wholesale distribute\ors. For one pesticide dust
product, sales & production cost records over the past 10
seasons have been reviewed & analyzed. The following
equations approximate the relationships among selling price,
sales volume, production costs, & profit before income taxes.
Let t = number of tons per season
SP(t) = selling price in order to sell t tons
= $(800 - 0.8t)
TR(t) = total revenue when t tons are sold at a particular
selling price
= selling price ! demand
= $(800 - 0.8t)t
= $(800t - 0.8t
2
)
Lxample 3 (8.4) Conunued
39
MR(t) = the marginal revenue at a sales volume of t tons
TC(t) = the total production cost for t tons
= $(10,000 +400t)
TP(t) = total profit when t tons are sold
= TR(t) - TC(t)
= $(800t - 0.8t
2
) - $(10,000 + 400t)
= $(-0.8t
2
+400t - 10,000)
AP(t) = average profit per ton when t tons are sold
= TP(t) / t
= $(-0.8t +400 - 10,000 / t)
The equations apply for the range, 0 ! t ! 1000
Lxample 3 (8.4) Conunued
40
The total revenue will be maximized when 500ntons are
Produced & sold per season
t = 500
Total revenue with sales volume of 500 tons is
TR(t = 500) = $800(500) - $0.8(500)
2
= $200,000
Marginal revenue at output level of 500 tons is
MR(t = 500) = $800 - $1.6(500) = 0
i.e the rate of change in the TR(t) function with respect to t is
zero when TR(t = 500)
The TR(t) function is concave
Lxample 3 (8.4) Conunued
41
To maximize profit
t = 250 tons
The total profit will be maximized for sales volume of 250
tons, & the maximum profit per season would be
TP(t = 250) = -$0.8(250)
2
+ $400(250) - $10,000 = $40,000
The average profit per ton when 250 tons are sold is
AP(t = 250) = -0.8(250) +400 - 10,000/250 = $160/ton
There are 2 break-even points in this example
TR(t) = TC(t)
800t - 0.8t
2
= 10,000 + 400t
-0.8t
2
+400t - 10,000 = 0
Solve quadratic equation
t = 26.39, 473.61
Conclusion: For sales volume in the range 26.39 ! t ! 473.6 firm
will make profit
8evlew roblem SeL 6
42
CompleLe AsslgnmenL 3
43
CosL Lsumaung
MosL dlmculL, ume-consumlng parL of an LL sLudy:
esumauon of cosLs and oLher daLa.
CosL esumaung: forecasL presenL and fuLure cosL
consequences of englneerlng deslgn
MosL pro[ecLs are unlque
lL requlres acuve paruclpauon of noL only englneerlng
deslgners buL also personnel from markeung, nance,
manufacLurlng and Lop managemenL.
44
CosL Lsumaung - ConL.
1he resulLs are used for a varleLy of purposes
rovldlng lnformauon ln semng a selllng prlce
ueLermlnlng wheLher a proposed producL can be made aL a
proL
1wo approaches Lo cosL esumaung
1op-down (arameLrlc): uses hlsLorlcal daLa for slmllar
pro[ecLs.
8ouom-up (ueLalled): breaks down Lhe pro[ecL lnLo
manageable unlLs.
45
CosL Lsumaung - ConL.
C
1
= C(M) + C(L)
where
C
1
= tota| cost to make esnmate, LL
C(M)= funcnona| cost to make esnmate, LL
C(L)= funcnona| cost of errors |n esnmate, LL
Iuncnon of the amount of deta||s:
1rade-o: amount of deta||s - esnmanon cost
46
CosL Lsumaung - ConL.
lour CaLegorles:
Cperauons: baslc or lowesL level acuvlLy
roducLs: Cperauons maybe sub-elemenLs of produclng a
producL
ro[ecLs: roduclng a glven producL maybe a sub-elemenLs of a
pro[ecL
SysLems: May conslsL of several pro[ecLs
More dlmculL Lo esumaLe:
Larger scope
More levels of deLalls
47
CosL Lsumaung - ConL.
ro[ecL Lsumauon:
" Crder of MagnlLude LsumaLes (CML):
Cross - based on experlence
" rellmlnary LsumaLes:
Cross - maklng lL more Lhan CML
" ueLalled LsumaLes:
MosL accuraLe -each subelemenL
Sources of uaLa: Sales - roducuon conLrol -lnvenLory -
CuallLy ConLrol - urchaslng - Work MeasuremenL -
MalnLenance - ersonnel
" lnLernal Source: accounung sysLem
" LxLernal: ubllshed or avallable lnformauon
48
Lxample 6: Lsumaung Lhe CosL of Cemng a
8achelor of Sclence
Year Tuition, Fees, Room Other
expenses
Total estimated
cost
1 $15,750*1.06=$16,695 $5,000 $21,000
2 $16,695*1.06=$17,697 $5,000 $22,697
3 $17,697*1.06=$18,759 $5,000 $23,759
4 $18,759*1.06=$19,885 $5,000 $24,885
49
Total = $93,036
Top-down approach
Lxample 6: Lsumaung Lhe CosL of Cemng a
8achelor of Sclence
50
Bottom-up approach
Sum over 4 years to
obtain Total Cost
Tuition
and Fees
Books and
Supplies
Living
Expenses
Transportation
2003, 2004, 2005, 2006
fuel
insurance
maintenance
food
rent
clothing
books
supplies
software
tuition
Activity fees
Medical
insurance
Ceneral Accounung rlnclples
8alance SheeL
lncome SLaLemenL
8auo Analysls
51
Ceneral Accounung rlnclples
8alance SheeL (8S):
neL WorLh = AsseLs - Llablllues
CurrenL AsseLs: converLed Lo cash wlLhln 1 year
Lxamples: cash - accounL/noLe recelvable - lnvenLory - work ln
progress - prepald expenses
CurrenL Llablllues: debLs payable ln 1 year
Lxamples: lnLeresL payable - accounL/noLe payable - Laxes -
dlvldends - prepald lncome
52
Ceneral Accounung rlnclples
llxed AsseLs: cannoL be converLed Lo cash wlLhln 1 year
Lxamples: land - bulldlngs - equlpmenL - furnlLure - xLures
llxed Llablllues: long Lerm debLs payable aer 1 year
from Lhe daLe of Lhe 8S
Lxamples: bonds payable - morLgage payable - long Lerm noLes
payable
53
Sample 8alance SheeL
Current Assets
Cash $25,000
Accounts Receivable 115000
Raw Material 8500
Work in Process 7000
Finished Goods
Inventory 3000
Small Tool Inventory 12500
Total Current Assets $171,000
54
Sample 8alance SheeL
Total Current Assets $171,000
Fixed Assets
Land 30000
Building 200000
Less Depreciation Reserve 50000 150000
Equipment 750000
Less Depreciation Reserve 150000 600000
Office Equipment 10000
Total Fixed Assets 790000
Total Assets $961,000
55
Sample 8alance SheeL
Current Liabilities
Accounts Payable 32000
Taxes Payable 15000
Total Current Liabilities $47,000
Fixed Liabilities
Mortgage Loan Payment 130000
Equipment Loan Payable 350000
Total Fixed Liabilities 480000
Total Liabilities $527,000
56
Sample 8alance SheeL
Total Assets $961,000
Total Liabilities $527,000
Common Stock 325000
Retained Earning 80000
Earned Surplus (for current year) 29000
Total Equity 434000
Total Liabilities and Equity $961,000
57
Income Statement - Jax Tool and Engineering Co., Inc.
Year Ended December 31, 2004
Sales $1,200,000
Less cost of goods manufactured:
Direct labor $420,000
Direct materials 302,000
Indirect labor 112,000
Depreciation 98,000
Repairs and maintenance 41,500
Utilities 11,500 985,000
Gross profit $ 215,000
Less other expenses:
Administration $ 76,000
Marketing 49,000
Interest payments 35,000 160,000
Net profit before income taxes $ 55,000
Less income taxes 26,000
Net profit (posted to earned surplus) $ 29,000 58
Income Statement - Jax Tool and Engineering Co., Inc.
Year Ended December 31, 19
Sales $1,200,000
Less cost of goods sold:
Inventory, January 1, 19_ $ 26,000
Plus purchases 432,000
$458,000
Less inventory, December 31, 19 44,000 414,000
Gross profit $ 786,000
Less expenses:
Direct labor $420,000
Depreciationbuilding 10,000
Depreciationequipment 30,000
Repairs and maintenance 41,500
Indirect labor 218,000
Utilities 9,800
Supplies, tooling 1,700 $ 731,000
Net profit before income taxes $ 55,000
Less income taxes 26,000
Net profit (posted to earned surplus) $ 29,000
59
Comparative Income Statement - Okie Manufacturing
For Years Ended December 31, 19X5 and 19X6
Net Sales $1,625,450 $1,450,000
Cost of Goods Sold
Beginning Inventory $ 50,000 $ 40,000
Direct Materials 406,000 350,000
Direct Labor 801,500 700,000
Factory Overhead 94,603 90,000
Total $1,352,103 $1,180,000
Less: Ending Inventory 65,000 50,000
Cost of Goods Sold $1,287,103 $1,130,000
Gross Profit $ 338,347 $ 320,000
Other Operating Expenses
Selling Expenses $ 43,980 $ 37,200
General and Administrative 180,606 174,371
Total Other Operating Expenses $ 224,586 $ 211,570
Net Operating Income $ 113,761 $ 108,430
Less: Interest Expenses $ 21,600 $ 18,000
Less: Income Taxes 40,188 39,400
Net Income $ 51,973 $ 51,030
60
8auo Analysls
lmporLanL ln lnLerpreLauon of balance
sheeLs and lncome sLaLemenLs
Common racuce: Lxamlne relauonshlps
uslng 8auo Analysls:
" Larnlng ower of a Company
" ShorL-1erm LlablllLy Cbllgauons
" Long-1erm LlablllLy Cbllgauons
61
62
63
64
65
CosL Accounung rlnclples
CosL Allocauon MeLhods
AcuvlLy-8ased Cosung
SLandard CosLs:
# prepare sLandard raLes for maLerlal, labor and overhead
# apply Lhese raLes Lo Lhe sLandard quanuues of a parucular
order
66
CosL Allocauon MeLhods
8ased on ulrecL Labor Pours (uLP): sLeps
# esumaLe uLP & overhead cosL for pasL perlod
# deLermlne raLe = (overhead cosL/ uLP)
# esumaLe uLP requlred by Lhe [ob
# compuLe overhead cosL for Lhe [ob
LsumaLed overhead cosL = raLe (esumaLed uLP)
67
CosL Allocauon MeLhods
8ased on ulrecL Labor uollars (uLu): sLeps
# esumaLe uLu & overhead cosL for pasL perlod
# deLermlne raLe = (overhead cosL/ uLu) 100
# esumaLe uLu requlred by Lhe [ob
# compuLe overhead cosL for Lhe [ob
LsumaLed overhead cosL = raLe (esumaLed uLu)
68
CosL Allocauon MeLhods
8ased on uLu and u. MaLerlal $ (uM$): sLeps
# esumaLe uLu+uM$ & overhead cosL for pasL perlod
# deLermlne percenLage
rauo = [overhead cosL / (uLP+uM$)] 100
# esumaLe uLu & uM$ requlred by Lhe [ob
# compuLe overhead cosL for Lhe [ob
LsumaLed overhead cosL = rauo (esumaLed uLP+ esumaLed uM$)
69
Lconomlc value Added
Pow Lo CreaLe value?
lncrease proLablllLy wlLhouL uslng addluonal
caplLal
lnvesL ln pro[ecLs earnlng > cosL of caplLal
lree-up caplLal earnlng < cosL of caplLal
use uebL Lo reduce cosL of caplLal
70

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