※ 引述《willie1987 (威力是也)》之銘言： : S.Division of Woridwide Paint is currently losing money and senior management : is considering selling selling or closing S. , S.'sonly product,an intermediate : chemical called Binder,is used principally by the latex division of the firm. : If S. is sold,the latex division can purchase ample quantities of Binder in : the market at sufficiently high quality levels to meet its requirements. : Worldwide requires all of its divisions to supply product to other Worldwide : divisions before servicing the external market.S's statement of operations : for the latest quarter is : SCOFF DIVISION : Profit/Loss : Last Quarter : ($000s) : Revenues : Inside $200 : Outside 75 $275 : Operating expenses ─── : Variable costs $260 : Fixed costs 15 : Allocated corporate overhead 40 315 : ─── ─── : Net income (Loss) before taxes $(40) : Notes: : (1)Woridwide Paint has the policy of transferring all products imternally at : variable cost.In S's case,variable cost is 80 percent of the market price. : (2)All of S.'s fixed costs are avoidable cash flows if S. is closed or sold. : (3)Of the $40,000 allocated corporate overhead,$4,000 will be avoided if S.is : closed or sold.: Required: : Calculate the annual net cash flows to Woridwide Paint of closing or selling S. : 內部移轉是以vc定價 而vc是市價的0.8 所以該部門一旦關閉 公司就要去外購零件 這時候增支成本就是 200000/0.8-200000=50000 每年多現金流出 但是將會犧牲掉對外銷售的CM 75000-60000=15000 每年現金多流出 固定成本可免 15000 流入 分攤費用可免 4000 流入 (50000)+(15000)+15000+4000=(46000) --

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