How would the above decision change if Pawns, Rooks and Bishops were manufactured in different departments, variable costs could be split down into the costs of direct materials, labour and overheads, and fixed costs could be analysed into the costs of administrative staff and equipment and premises costs?
【参考答案及解析】
The decision would not change at all – unless perhaps activity-based analysis of overheads was undertaken and unexpected cost patterns were revealed. The point of this exercise is to make you realise that problems that look complicated are sometimes very simple in essence even if the amount of calculations seem daunting.
The decision would not change at all – unless perhaps activity-based analysis of overheads was undertaken and unexpected cost patterns were revealed. The point of this exercise is to make you realise that problems that look complicated are sometimes very simple in essence even if the amount of calculations seem daunting.