Lecture Financial and managerial accounting (2nd Edition): Chapter 21 - Weygandt, Kimmel, Kieso

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Lecture Financial and managerial accounting (2nd Edition): Chapter 21 - Weygandt, Kimmel, Kieso. Chapter 21 - Incremental analysis. This chapter’s objectives are to: Describe management’s decision-making process and incremental analysis, analyze the relevant costs in accepting an order at a special price, analyze the relevant costs in a make-or-buy decision,...
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Lecture Financial and managerial accounting (2nd Edition): Chapter 21 - Weygandt, Kimmel, Kieso. Chapter 21 - Incremental analysis. This chapter’s objectives are to: Describe management’s decision-making process and incremental analysis, analyze the relevant costs in accepting an order at a special price, analyze the relevant costs in a make-or-buy decision,....

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21-1 21 Incremental Analysis Learning Objectives 1 2 3 4 5 Describe management’s decision­making process and incremental analysis. Analyze the relevant costs in accepting an order at a special price. Analyze the relevant costs in a make­or­buy decision. Analyze the relevant costs in determining whether to sell or process materials further. Analyze the relevant costs to be considered in repairing, retaining, or replacing equipment. 6 21-2 Analyze the relevant costs in deciding whether to eliminate an unprofitable segment or product. LEARNING OBJECTIVE 1 Describe management’s decision­making process and incremental analysis. Making decisions is an important management function. Does not always follow a set pattern. Decisions vary in scope, urgency, and importance. Steps usually involved in process include: Illustration 21­1 Management’s decision­making process 21-3 LO 1 Decision­Making Process In making business decisions, Considers both financial and non­financial information. Financial information ► Revenues and costs, and ► Effect on overall profitability. Nonfinancial information ► Effect on employee turnover ► The environment ► Overall company image. 21-4 LO 1 Incremental Analysis Approach Decisions involve a choice among alternative actions. Process used to identify the financial data that change under alternative courses of action. ► Both costs and revenues may vary or ► Only revenues may vary or ► Only costs may vary 21-5 LO 1 How Incremental Analysis Works Illustration 21­2 Basic approach in incremental analysis Incremental revenue is $15,000 less under Alternative B. Incremental cost savings of $20,000 is realized. Alternative B produces $5,000 more net income. 21-6 LO 1 How Incremental Analysis Works Important concepts used in incremental analysis: Relevant cost. Opportunity cost. Sunk cost. 21-7 LO 1 How Incremental Analysis Works Sometimes involves changes that seem contrary to intuition. Variable costs sometimes do not change under alternatives. Fixed costs sometimes change between alternatives. 21-8 LO 1 Service Company Insight American Express That Letter from AmEx Might Not Be a Bill No doubt every one of you has received an invitation from a credit card company to open a new account—some of you have probably received three in one day. But how many of you have received an offer of $300 to close out your credit card account? American Express decided to offer some of its customers $300 if they would give back their credit card. You could receive the $300 even if you hadn’t paid off your balance yet, as long as you agreed to give up your credit card. Source: Aparajita Saha­Bubna and Lauren Pollock, “AmEx Offers Some Holders $300 to Pay and Leave,” Wall Street Journal Online (February 23, 2009). 21-9 LO 1 Types of Incremental Analysis Common types of decisions involving incremental analysis: 1. Accept an order at a special price. 2. Make or buy component parts or finished products. 3. Sell or process further them further. 4. Repair, retain, or replace equipment.

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