会计信息是一个组织的命脉，因为它促进、影响着那些达成组织目标的运营性和战略性决定。会计以3种角色来帮助组织进行决策：衡量、控制、沟通。\n\n这门课将介绍会计是如何帮助经理人制定、实施、并优化组织战略。特别的，你将会学习非财务和财务信息是如何被创建和处理，如何影响经理人进行战略决策及衡量战略是否成功。这门课还将介绍会计是 to be continued..

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来自 伊利诺伊大学香槟分校 的课程

会计之商业决策：战略评估与控制

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会计信息是一个组织的命脉，因为它促进、影响着那些达成组织目标的运营性和战略性决定。会计以3种角色来帮助组织进行决策：衡量、控制、沟通。\n\n这门课将介绍会计是如何帮助经理人制定、实施、并优化组织战略。特别的，你将会学习非财务和财务信息是如何被创建和处理，如何影响经理人进行战略决策及衡量战略是否成功。这门课还将介绍会计是 to be continued..

从本节课中

Module 1: Managing Capacity

In this module, you will explore different measures of an organization's capacity and understand their implications for many different decisions, including product pricing.

- Gary Hecht, Ph.D.Associate Professor of Accountancy

Department of Accountancy, College of Business

So let's advance our topic and

talk about some implications of these different capacity measures.

Managers view of capacity has many implications, especially for

reported product costs.

Let's go through an example to demonstrate some of these implications.

In this example, we're talking about Real World Incorporated.

Managers of Real World want to estimate product costs so

that they can determine the prices of their products.

Capacity costs amount to $50,000 per month.

Notably, the month is the basis on which we're measuring our capacity.

The average demand for the next two years is 10,200 units per month.

That sounds like normal capacity

because that's the average over a longer period of time.

Real World's existing facilities can produce as many as 13,000 units per month,

but is more likely to be able to produce 12,250 units per month.

Those sound like supply based measures of capacity.

The 13,000 is theoretical capacity and the 12,250 is practical capacity.

And finally, we know, for the next six months,

the vice president of production plans on producing 9,100 units per month.

That sounds like a demand based measure of capacity and the budgeted one.

Now managers can adopt many perspectives, theoretical,

practical, normal and budgeted.

The starting point is capacity costs, and as was mentioned in the given information,

the amount of capacity costs on a monthly basis is $50,000.

Now importantly,

that does not differ across the different perspectives that capacity can be viewed.

It's always going to be $50,000 worth of costs

regardless of what capacity measure we are using.

So $50,000 is constant across the theoretical,

practical, normal and budgeted views of capacity.

What is different is the denominator, or

the measure of the number of units that we're calling capacity.

Under the theoretical perspective, that number was 13,000.

So theoretically, in a month's time, we can produce 13,000 units.

$50,000 spread over those 13,000 units

amounts to $3.85 worth of capacity costs per unit.

From the practical, normal and budgeted side, we had different capacity

measures 12,250, 10,200, and 9,100 respectively.

And of course, because those denominators are different, we're spreading

$50,000 over different volumes, we're going to have a different cost per unit.

For practical we'll have $4.08, for

normal we'll have $4.90 and for budgeted, we'll have $5.49.

Now obviously the different product costs using this

different measures of capacity fluctuate dramatically in this example from $3 and

80 cents up to $5 and 50 cents.

This fluctuation isn't necessarily always dramatic.

It depends on the various levels of theoretical, practical, normal and

budgeted measures of capacity.

But in this case we see just how much of an effect

the different measures of capacity can have for product cost.

Now there are many decisions that are based on product costs,

one of which is the pricing.

Imagine using these product costs to price your products.

And if you were using a theoretical basis,

you would use a price based on a $3.85 per unit cost.

If you're using the budgeted capacity,

you would calculate price based on $5.49 per unit.

Obviously, these have major implications for pricing.

Before we move on to the next example,

let's make sure that we understand this concept.