Decision
should first consider the use of direct judgment method under the conditions where the remaining production capacity cannot be transferred.
Relative remaining production and operation capacity refers to the temporary idle production and operation capability that stops from the original scale to produce the loss product.
Relative to the remaining production capacity cannot be transferred, it means that the idle ability caused by the discontinuation cannot be used in other aspects of business operations, that is, it is neither transumated, and it is not possible to rent relevant equipment.
In the absence of the remaining production and operation capacity, the direct judgment method is used to determine whether the loss product satisfies the following conditions:
(1) The unit price of the loss product is greater than it Units change costs or income is greater than its change cost.
(2) The unit marginal contribution of the loss product is greater than zero or marginal contribution greater than zero or marginal contribution rate is greater than zero.
(3) The change cost of the loss product is less than 1.
If any of the above conditions is met, it should not be discontinued. Assuming blindly stopping a loss product that meets the above conditions, it will not allow enterprises to increase profits, but will make it equivalent to the marginal contribution of the loss products. So much profit.
This is because the loss product that continues to provide positive marginal contributions can at least a portion of the fixed cost, if the production is stopped, and the fixed cost of the sinking cost is still there, it is necessary to turn The burden of other products, eventually leading to the reduction in the market that is equivalent to the marginal contribution to the loss product. Conversely, if the loss product cannot meet the above conditions, it is not necessary to stop the production of the products necessary for the national planned people's livelihood.
This is because the loss product that continues to provide positive marginal contributions can at least a portion of the fixed cost, if the production is stopped, and the fixed cost of the sinking cost is still there, it is necessary to turn The burden of other products, eventually leading to the reduction in the market that is equivalent to the marginal contribution to the loss product.
Conversely, if the loss product does not meet the above conditions, it does not belong to the necessary products of the people's livelihood, and can consider stopping production.
Type
The remaining production and operation capacity includes absolute surplus production and operation capacity and relative remaining production capacity. The former is called temporary production and operation capability. It is the difference between the company's maximum production and operation capacity and normal production and operation. It is the potential of production and operation capacity; the latter refers to the influence of market capacity or economic benefits, decision planning The future production and operating scale is less than the difference in normal production and operation capacity, and it is also understood that the part of the production and operation of the production is idle due to the temporary transformation of the operation direction.