題目

An information technology consultancy firm has been asked to do an urgent job by a client, for which a?price of $2,500 has been offered. The job would require the following.?

(a) 30 hours' work from one member of staff, who is paid on an hourly basis, at a rate of $20 per?hour, but who would normally be employed on work for clients where the charge-out rate is $45?per hour. No other member of staff is able to do the member of staff in question's work.?

(b) The use of five hours of mainframe computer time, which the firm normally charges out to external?users at a rate of $50 per hour. Mainframe computer time is currently used 24 hours a day, seven?days a week.?

(c) Supplies and incidental expenses of $200.?

Required?

Fill in the blank in the sentence below.?

The relevant cost or opportunity cost of the job is $........?

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Chapter6Short-termdecisions

The correct answer is $1,800.?

The relevant cost or opportunity cost of the job would be calculated as follows.??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $?

Labour (30 hours × $20)? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 600?

Opportunity cost of labour (30 hours × ($45 – $20))? ? ? ? ? ? ? ? ? ?750?

Computer time opportunity cost (5 hours × $50)? ? ? ? ? ? ? ? ? ? ? ? ?250?

Supplies and expenses? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 200??

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 1,800

多做幾道

Fill in the blanks.?

?Ideally, a transfer price should be set that enables the individual divisions to maximise their profits at a?level of output that maximises ……………………. .?

?The transfer price which achieves this is unlikely to be a ……………….. transfer price or a?……………. transfer price.??

?If optimum decisions are to be taken, transfer prices should reflect …………………. .?

There are two profit centres, A and B. Profit centre A transfers a product to profit centre B, but?could also sell the product in an external market at a price of $30. The marginal cost of making the?product in profit centre A is $8 per unit and the full cost is $14 per unit. There would be a variable?cost of $1 per unit for sales and distribution to customers in the external market, but no such costs?for internal transfers.?

To avoid disputes between the profit centre managers, what should be the transfer price for the?product??

$ _______

What objectives might the following not for profit organisations have??

(a) An army? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? (d) A political party?

(b) A local council? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?(e) A college?

(c) A charity?

One of the objectives of a local government body could be 'to provide adequate street lighting throughout?the area'.?

(a) How could the 'adequacy' of street lighting be measured??

(b) Assume that other objectives are to improve road safety in the area and to reduce crime. How?much does 'adequate' street lighting contribute to each of these aims??

(c) What is an excessive amount of money to pay for adequately lit streets, improved road safety and?reduced crime? How much is too little??

What general objectives of non profit seeking organisations are being described in each of the following??

(a) Maximising what is offered?

(b) Satisfying the wants of staff and volunteers?

(c) Equivalent to profit maximisation?

(d) Matching capacity available?

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