2011年ACCA考试《F5业绩管理》讲义（53）

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2 Make versus buy 　　2.1 calculations
　　When assessing the differences in costs between making a product in-house or outsourcing, a key consideration is whether spare capacity does or would exist. If there is spare production capacity available the following issues arise:
　　§ Production resources may be idle if the component is purchased from outside.
　　§ The fixed costs of those resources are irrelevant to the decision in the short-term as they will be incurred whether the component is made or purchased.
　　§ Purchase would be recommended, therefore, only if the buying price were less than the variable costs of internal manufacture.
　　§ In the long-term, however, the business may dispense with or transfer some of its resources and may purchase from outside if it thereby saves more than the extra cost of purchasing.
　　If there is not spare capacity available the following issues arise:
　　§ A decision to make components in-house might displace the manufacture of other existing products. This could give rise to opportunity costs of lost contribution or additional costs of buying in those products (if cheaper).
　　§ In the longer-term, management may look to other alternatives, such as capital expenditure.
　　Illustration 1 – Make versus buy
　　A company manufactures an assembly used in the production of one of its product lines.
　　§ The department in which the assembly is produced incurs fixed costs of $24,000 pa.
　　§ The variable costs of production are $2.55 per unit.
　　§ The assembly could be bought outside at a cost of $2.65 per unit.来自www.Examw.com
　　The current annual requirement is for 80,000 assemblies per year.
　　Required:
　　Should the company continue to manufacture the assembly, or should it be purchased from the outside suppliers?
　　Solution
　　§ A decision to purchase outside would cost the company $(2.65 – 2.55) = 10c per unit, which for 80,000 assemblies would amount to $8,000 pa.
　　§ Thus, the fixed costs of $24,000 will require analysis to determine if more than $8,000 would actually be saved if production of the assembly were discontinued.
　　Test your understanding 1

　　A factory’s entire machine capacity is used to produce essential components. The production costs of using the machines are as follows.