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Tài liệu tiếng Anh Session 2 Decision making models supplement a
• – • – • – • – • !"c# – • $"F#% – • &"Q#% – ' () pQ*F+cQ Q* F pc *F+cQ *pQ ',- .!/ 0122,3.!0-224222 .!0-22,5 !)67!! ., !) Q* F pc *-4222 * -224222 122%-22 ',- .!.Q *2Q*14222 & "#"Q# 8"0# "-224222+-22Q# 9"0# "122Q# 2 -224222 2 14222 :224222 ;224222 ',- $ ) 3 < "Q# "# ;22% :22% 122% -22% 2% = = = = >22 -222 ->22 1222 "12224:22# . -4222 4 ! ) "12224;22# ,- ?..! 5!!@, A1224222,B 9'! C 0; 8 0> < 0-> '$8 '! 014;224222 01124222 $ 0:24222 ' !8 8 01 < 0D E A F !6 ,- Q TR*pQ TC*F+cQ 2 02 014G>24222 1>24222 0G42224222 0>4;224222 H% G% >% ;% :% 1% -% 2% | | | | | | 50 100 150 200 250 8 "# Q"# 8 9 5 p *;+>+->*01; F *14;224222+1124222+:24222 *014G>24222 c *1+D*0 ,- Q TR*pQ TC*F+cQ 2 02 014G>24222 1>24222 0G42224222 0>4;224222 5 p *;+>+->*01; F *14;224222+1124222+:24222 *014G>24222 c *1+D*0 !?! pQ *F+cQ 1;Q *14G>24222+ Q -:Q *14G>24222 Q *12:4I;G [...]... could be purchased from a local supplier at $2. 00 per salad • Preassembled salads would require additional refrigeration with an annual fixed cost of $2, 400 • Expected demand is 25 ,000 salads per year • What is the break-even quantity? Example A. 3 The formula for the break-even quantity yields the following: Fm – Fb Q= cb – cm 12, 000 – 2, 400 = = 19 ,20 0 salads 2. 0 – 1.5 Application A .2 • At what volume... cm – The variable cost of the make option Make-or-buy decision • Total cost to buy Fb + cbQ • Total cost to make Fm + cmQ Fb + cbQ = Fm + cmQ Fm – Fb Q= cb – cm Example A. 3 • A fast-food restaurant featuring hamburgers is adding salads to the menu • The price to the customer will be the same • Fixed costs are estimated at $ 12, 000 and variable costs totaling $1.50 per salad • Preassembled salads could... special sweatshirts from a supplier or have zoo employees make them? Fixed costs Buy $0 Make $300,000 Variable costs $9 $7 Fm – Fb Q= cb – cm 300,000 – 0 Q= 9–7 Q = 150,000 Solved Problem • A small manufacturing business has patented a new device for washing dishes and cleaning dirty kitchen sinks • The owner wants reasonable assurance of success • Variable costs are estimated at $7 per unit produced and... costs are about $56,000 per year a If the selling price is set at $25 , how many units must be produced and sold to break even? Use both algebraic and graphic approaches b Forecasted sales for the first year are 10,000 units if the price is reduced to $15 With this pricing strategy, what would be the product’s total contribution to profits in the first year? Solved Problem 4 a Beginning with the algebraic... algebraic approach, we get F 56,000 = Q= p–c 25 – 7 = 3,111 units Using the graphic approach, shown in Figure A. 6, we first draw two lines: Total revenue = 25 Q Total cost = 56,000 + 7Q The two lines intersect at Q = 3,111 units, the break-even quantity Solved Problem 4 25 0 – Dollars (in thousands) 20 0 – Total revenues 150 – 100 – Break-even quantity 50 – $77.7 Total costs 0– 3.1 | | | | | | | | 1 2 3 4...Example A .2 If the most pessimistic sales forecast for the proposed service from Example 1 was 1,500 patients, what would be the procedure’s total contribution to profit and overhead per year? pQ – (F + cQ) = 20 0(1,500) – [100,000 + 100(1,500)] = $50,000 Make-or-buy decision notation • Fb – The fixed cost (per year) of the buy option • Fm – The fixed cost of the make option • cb – The variable cost... 3.1 | | | | | | | | 1 2 3 4 5 6 7 8 Units (in thousands) Solved Problem 4 b Total profit contribution = Total revenue – Total cost = pQ – (F + cQ) = 15(10,000) – [56,000 + 7(10,000)] = $24 ,000 All rights reserved No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without... system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher Printed in the United States of America END . *14 ;22 422 2+1 124 222 + :24 222 *014G> ;24 222 c *1+D*0 ,- Q TR*pQ TC*F+cQ 2 02 014G> ;24 222 1> ;24 222 0G 422 2 422 2 0>4 ;22 422 2 5 p *;+>+->*01; F *14 ;22 422 2+1 124 222 + :24 222 *014G> ;24 222 c. ;22 422 2 ',- $ ) 3 < "Q# "# ;22 % :22 % 122 % -22 % 2 % = = = = > ;22 -22 2 -> ;22 122 2 " 122 24 :22 # . - 422 2 4 ! ) " 122 24 ;22 # ,- ?..! 5!!@, A 122 422 2,B 9'! C. * 2 Q*1 422 2 & "#"Q# 8"0# " -22 422 2+ -22 Q# 9"0# " 122 Q# 2 -22 422 2 2 1 422 2 :22 422 2 ;22 422 2 ',- $ ) 3 < "Q# "# ;22 % :22 % 122 % -22 % 2 % =