2011年ACCA考试《F5业绩管理》讲义（52）
Chapter 4 Make or buy and other short-term decisionsChapter learning objectives
Upon completion of this chapter you will be able to:
§ explain the practical issues surrounding make versus buy and outsourcing decisions
§ for given data, calculate and compare ‘make’ costs with ‘buy-in’ costs中华考试网
§ for given data, compare in-house costs and outsource costs of completing tasks and consider other issues surrounding this decision
§ for given data, apply relevant costing principles in situations involving make or buy, shut down, one-off contracts and joint product further processing decisions.
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1 Introduction
Many businesses are considering which products/services to produce in-house and which to outsource with the current trend being towards outsourcing.
This chapter discusses the ‘make versus buy’ decision in terms of both the financial and other longer term implications.
Any short term decision should be approached using relevant costing principles. These are applied to a range of scenarios later in the chapter.
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