Robert Lan學習記事本

INTRODUCTION

This chapter shows how relevant costs can be used by managers in educational institutions like universities, or related sub-units like computer services, to make more informed financial decisions about the use of technology.

本章介紹相關教育機構如大學或子單位如電算服務的管理者，如何使用相營運成本，作出有關使用資訊科技更明智的財務決策

Fixed and variable cost behaviours are described, as well as the nature of cost-volume-profit analysis and how it is used to predict net revenue for a given level of services or production.

描述固定和變動成本的行為，以及成本-數量-利潤分析，以及如何用它來預測淨收入一定水平的服務或生產。

Time value of money (present value) concepts and the effect of time horizons on planning and investment decisions are introduced.

介紹貨幣時間價值（現值）在規劃和投資決策上時間範圍效果之概念。

Finally, the means to cost services through time-driven, activity-based costing is described.

最後，描述通過時間驅動，以活動為基礎成本計算的服務成本方法。

DIRECT AND INDIRECT COSTS

直接和間接費用

Cost objects are items for which a separate measurement of costs is desired.

成本對象是進行單獨測量的成本需要的項目。

They are usually measured in a currency like dollars. In an online learning environment, cost objects can be courses, registration services, projects, students, departments, or academic programs.

通常以美元作為標準。在線上學習環境，成本對象可以是課程、登記服務、專案、學生、部門或學術課程。

Direct costs can be associated with a cost object in a cost-effective manner.

直接成本可能和成本效益中的成本標的有關，

They are generally material in amount, linked to a specific area or responsibility, or related to a particular cost object by contractual requirements.

它們一般材料在數量，鏈接到一個特定區域或責任，或相關的特定成本對象的合同要求。

Let’s assume that the cost object is an academic program at an institution.

讓我們假設成本對象是一個教育機構的學術方案，

Direct costs would include the salary for the program coordinator, salaries of contracted faculty who teach only in the program, and the cost of a learning software system used exclusively to deliver the program of study.

直接費用包括程式調整者的薪水，領此計劃薪水的教師，一個學習專門用於軟件系統交付方案的研究費用。

A rule of thumb to determine a direct cost is to consider whether the cost would disappear if the cost object was eliminated.

一個決定直接成本的經驗法則為，假如成本對象被拿掉後，看看這筆花費是否會有隨之消失

In the example above, the salaries of the program coordinator and faculty, and the software system costs would cease if the program was discontinued, so they are direct costs.

以上面的例子來說，如果計畫中斷，程式調整者和教師的薪水和軟體系統花費會停止，故它們是固定成本

Indirect costs do not bear a discernible relationship to a particular cost object, or cannot be determined in a cost-effective manner.

間接費用不承擔特定成本對象的明顯關係，或不能決定符合成本效益的方式。

So, If the cost of an online program is the cost object, insurance for the entire institution would be an indirect cost of operating this program.

因此，如果線上程式的花費是成本對象，教育機構的保險對於計畫的作業成本是間接的。

It is required for the institution to function, but would not be affected if a particular online program was discontinued.

這是該機構所必需的功能，但如果一個特定的在線計劃已經停止，並不會受到影響。

The means to allocate these indirect costs to cost objects is discussed later in this chapter.

分配這些間接費用成本對象的方式是在本章後面討論，

Classifying costs as direct or indirect is often determined by the particular cost object.

分類成本是直接或間接往往取決於特定的成本對象，

For example, building maintenance costs might be relatively immaterial when calculating the costs of several online courses, and thus be an indirect cost.

例如，大樓維修費用可能相對幾個在線課程來說不計算成本時，因此是間接成本。

The same maintenance costs would be important direct costs if the cost object was a particular

campus building.

假如成本對象是某棟校園建築，維護費用是重要的直接成本

FIXED AND VARIABLE COSTS

固定和變動成本

Variable costs change as the activity level of a cost object changes.

變動成本隨著成本對象活動階級的改變而改變

For example, if an institution provides all textbooks for online students, these costs vary in direct proportion to the number of students registered in a program.

舉例來說，如果一個教學單位提供線上學生所有的課本，這些費用會隨著學生登記的數量而成長

Fixed costs remain unchanged over a given period of time– for example, salaries for tenured faculty members would be fixed costs

期間內的固定成本維持不變，例如，給終生教職人員的薪水是固定的成本

if the objective was to forecast the costs of operating Faculty of Medicine programs.

All costs tend to be variable over time or a wide range of activity.

如果對象是預測醫學院方案的經營成本，所有花費傾向是隨著時間或廣泛的活動而變化

For instance, faculty salaries may be fixed for a particular year, but will vary as long-term registration levels fluctuate.

舉例來說，教師工資可能是固定的某一年，但會因作為長期登記而波動

They may be fixed if a 2% increase in registrations levels is forecast in the next year, but not for a 20% increase.

如果預測登記明年增加2％，並非20％的增長，那可能是固定的

Thus, determining the relevant range is necessary when categorizing costs as fixed or variable.

因此，在分類為固定或變動成本時，確定相關的範圍是必要的。

The distinction between fixed and variable cost behaviours is important. Unit costs can misinform if they contain elements of fixed costs.

區別固定和變動成本的行為是重要的，假如固定成本包含某些因素，單位成本可能會被誤判

For example, if you are a bookstore manager and have a choice between a) buying textbooks from a supplier for $600 per year for a class of students (with15 students presently registered); or b) buying texts for $30 per student;

例如，如果你是一個書店經理，有兩個選擇，a 為每年一個有15註冊學生的班級，從供應商那邊購買教科書 600美元；b 每名學生購買30美元的教科書;

what choice would you make? At 15 students, the per unit cost under the first option is $40 per student ($600/15).

你會選擇哪種呢?在15名學生，每單位成本下的第一個方案是每名學生40元($600/15)

This comparison suggests that paying the variable rate of $30 per student under the second option would be preferable.

這一比較表明，支付每名學生$30的可變利率的第二個方案是可行的。

However, if registrations turnout to be for 20 students, the average cost per student under the fixed level is the same as under the variable (per student) option ($600/20= $30).

但是，如果要登記投票的20名學生，每個學生的平均成本根據定額水平是一樣的，根據變量（每名學生）選項($600/20= $30).

If registration levels exceed 20 students, then the flat purchase price of $600 should be chosen, all other factors remaining constant.

如果註冊水平超過20名學生，所有其他因素保持不變，那麼應選擇單位購買價格600元。

Though this is a simple example, the point is that making financial decisions based on per unit costs which include a fixed cost component can produce incorrect decisions.

雖然這是一個簡單的例子，重點是以每單位成本的固定費用作出財務決定，其中包括一個組件會產生不正確的決定。

This error often occurs when calculating relative costs of online versus traditional classroom delivery, because each of these modes has a fundamentally different cost structure.

這個錯誤通常發生在線上課程和傳統課程比較計算相關成本的時候，因為每個這些模式有根本不同的成本結構。

Most forms of online course delivery have a significantly greater fixed-cost component than classroom instruction; there may be a need to invest in computers, communication equipment, and production staff, for instance.

大多數形式的線上授課形式有一個顯著更大的固定費用部分比教室教學，舉例來說有可能需要投資於電腦，通信設備和製作人員。

Because of the different behaviours of fixed and variable costs over a certain level of activities, when comparing costs among alternative modes of delivery, it is necessary to identify both the fixed and variable components.

由於不同行為固定費用和可變費用超過一定層級的活動，當其他方式比較成本之間的信息傳遞，因此有必要確定雙方的固定和可變部分。

Using cost-volume-profit analysis more accurately predicts total costs over a range of activity levels, once costs have been classified into variable- and fixed-cost categories.

一旦成本已分為可變和固定成本類別，使用本量利分析更加準確地預測超過活動層級的總成本

COST-VOLUME-PROFIT RELATIONSHIPS

成本-數量-收益關係

Multiple revenue and cost drivers (causal factors) can be used to predict total revenues and costs over a range of activity.

多種收入和成本驅動（因果因素）可用於預測活動範圍內的成本和總收入。

It is often useful, however, to focus on only one such causal factor and study how variations

in this factor affect revenues and costs.

它往往是有用的，但是，只集中在一個這樣的因果因素，研究在這個因素影響下，收入和成本如何變化，

CVP analysis does this by first calculating the total contribution margin (total revenue less total variable costs), then the net revenue (total contribution margin less fixed costs).

CVP分析是先計算總邊際收益（總收入－總變動成本），再求出淨收入（總邊際收益－固定成本）。

In other words, CVP analysis assumes that

換句話說，CVP分析假設

1. total costs can be divided into fixed and variable components;

1.總成本可分為固定和可變兩個部分

2. the behaviour of total revenues and total costs is linear in relation to units of output, within the range of output under consideration

2.總收入和總成本的單位產出是線性關係，考慮生產的範圍

(for example, no per unit cost savings result from purchasing large volumes of instructional material);

（例如，沒有單位採購成本節約導致買了大量的教材）;

3. selling price and variable costs of one unit of output are known;

３.單位的產量的銷售價格和變成動本是已知的;

4. time value of money is ignored. This assumption will be relaxed later.

４.貨幣時間價值被忽略。這一假設將在以後放寬。

Using CVP analysis, the break-even point can be determined.

利用本量利分析，損益平衡點才能確定。

This is the point where Total Contribution Margin equals Total Fixed Costs and net revenue is therefore zero.

這一點在總邊際收益等於總固定成本和收入，因此淨收入為零。

The formula is:

公式為

Break-even in units = Total Fixed Costs

Per-unit Contribution Margin

單位損益=總固定成本/單位邊際收益

For instance, a university pays $3,000 to an instructor per online course. Tuition fees are $300 per course.

舉例來說，一間大學付3000美元給每個線上課程講師，學費每科300元

Variable costs for Course A are　$100 per student, which represents the cost of the textbook.

課程A的變動成本是每個學生100元的教科書成本，

Fifteen students must be registered for the course to break even, calculated as$3,000/($300–100) = 15 students.

為了達到損益平衡，必須調整為15個學生

An income statement prepared in contribution margin format would show the following:

損益表編制的邊際收益的格式顯示如下：

	Per student	Total
Revenue收入 Variable costs變動成本 Contribution margin邊際收益 Fixed costs固定成本 Net revenue淨收入	$300 100 $200	$4,500 1,500 3,000 3,000 $ -0-

Table 1.Course A Net Revenue

Now suppose that Course B is offered and the instructor is paid$2,400. Tuition is $280 and the textbook costs $180. Twenty-six students are enrolled. The net revenue at this registration level is:

現在，假設 B是該課程的教師提供和支付2,400元。學費為 280元和課本費用為180元，26名學生就讀。淨收入

	Per student	Total
Revenue收入 Variable costs變動成本 Contribution margin邊際收益 Fixed costs固定成本 Net revenue淨收入	$280 180 $100	$7,280 4,680 2,600 2,600 $ -0-

Table 2.Course B Net Revenue

Each course is operating at its break-even point, as net revenue is zero in each case. Using the break-even formula, the minimum number of students necessary in each course to cover fixed costs – the break-even point – can also be calculated as follows:

每門課程是在其經營的盈虧平衡點，因為淨收入在每種情況下為零。利用盈虧平衡公式，必要的最低數目的學生在每門課程，以支付固定成本-盈虧平衡點- 也可以計算如下：

Course A: $3,000/($300–$100) = 15 students

Course B: $2,600/($280–$180) = 26 students

Total in A and B 　　　　　　= 41 students

CVP analysis can inform other financial decisions. For instance, if a student is indifferent between choosing Course A or B, which course should be recommended if the institutions wants to maximize net revenue?

本量利(CVP)分析可以提供資其他財務決策資訊。例如，如果一個學生選擇課程 A或B都可以，，如果要最大限度地提高淨收入，哪個是應該被推薦的課程？

The answer is Course A, as the contribution margin per student is $200 ($300–100), versus $100 for Course B ($280–180). That is, for every additional student registered in Course A, an extra $200 is contributed to net revenue, as opposed to only $100 for Course B.

This assumes, however, that fixed costs will not increase if one more student enrolls in either course.

如果學生加入的話，固定成本不會增加

At some point, another instructor will need to be hired for Course A. Just prior to that point, students should be directed to Course B, until another instructor needs to be hired for that course.

在某些時候，A課程答需要聘請其他教師，為了這一點，到課程需要聘請其他老師之前，學生可轉向B課程

SEGMENT MARGIN ANALYSIS

部門邊際分析

Let’s assume that Course B is not needed for program requirements. If only 25 students are enrolled, should Course B be offered at all? The operating loss at this level is $100, because there is one student less than the break-even point of 26 students and the contribution margin per student is $100.

假設課程B不是計畫需要的課程，如果只有25 個學生，課程B可以賺多少呢?答案是虧損了100元，因為26個學生的時候邊際收益為100元

This question brings up another important point with respect to cost and revenue analysis. In the example above, fixed costs are all assumed to be direct costs. In other words, if either or both

Courses A and B were cancelled, the associated fixed costs ($3,000 and$2,400 respectively) would disappear. Fixed costs, however, can also be indirect costs.

這個問題帶來了另一個重要的方面的成本和收益分析。在上述例子中，固定費用都假定為直接成本。換句話說，如果其中一個或兩個課程 A和B被取消，相關的固定費用（3,000元和2,400元分別）將會消失。固定成本，但是，也可以間接費用。

Some or all of these fixed costs may remain whether or not Course A or B is cancelled. The process of expanding the contribution margin analysis by analyzing the fixed cost components as direct or indirect costs is called segment margin analysis.

部分或所有這些固定成本可能會保留與否課程 A或B被取消。該過程擴大邊際貢獻分析，通過分析成本構成的固定直接或間接費用稱為部門邊際分析。

Using the same example, let’s assume that the fixed costs of Courses A and B – $3,000 and $2,600 respectively – are composed of the following:

使用相同的例子，讓我們假設固定成本課程 A和B- 分別是$3,000和$2,600- 是由以下花費所組成：

	Course A	Course B
Course-specific costs	$2,000	$1,600
Central administration salaries, allocated equally between Courses A & B 分配在A和B的行政工資	1,000	1,000
Total	$3,000	$2,600

Disclosing direct and indirect costs separately, a segment margin analysis of both courses would show the following:

披露的直接和間接費用分開，這兩門課程部門邊際分析呈現如下：

Table 3.Segment Margin Analysis – Courses A and B

Based on this analysis, Courses A and B both have positive segment margins ($2,000 and $900 respectively).

基於這個分析，課程A和B有正向的部門邊際(各為2000和900)

At the given registrations levels, both courses help to cover central administration salaries.

在給定的註冊水平，這兩門課程幫助支付中央行政工資

Course B should not be cancelled. If it was, overall net revenue for the institution would decrease by the amount of Course B’s segment margin – $900 – to zero.

課程 B不應該被取消，如此一來，減少課程B的部門邊際整體淨營收為機構的數量會從$900 降到零。

Using segment margin analysis, the recalculated break-even points are as follows:

使用部門邊際分析，重新計算損益平衡點如下：

Course A: $2,000/($300–100) = 10 students

Course B: $1,600/($280–180) = 26 students

Total in A and B = 36 students

Segment margin analysis illustrates the danger of making decisions based on arbitrary allocations of costs. It is important to remember that direct fixed costs only include costs that can be controlled by the organizational unit or activity under consideration, and that would disappear

if the unit or activity was discontinued.

部門邊際分析說明了任意作分配花費決策是危險的。重要是要記住，直接固定成本包括考慮可控制的組織單位或活動，如果單位或活動已經停止成本將會消失。

In the above example, central administration salaries were allocated to Courses A and B as if these were direct fixed costs.

在上述的例子裡，如果這些是直接固定成本，行政管理費被分配到課程A和B

When these indirect fixed costs are appropriately segregated, the registration levels at which direct fixed costs are covered are significantly lower, and more accurate financial decisions result.

當這些間接固定成本適當隔離，在直接固定費用所涵蓋的顯著降低，更準確的財務決策的結果。

RELEVANT COSTS

營運成本

In the context of making financial decisions about online education, the avoidance of arbitrarily allocating costs is one component of determining relevant costs.

做線上教育財務決策，避免任意分配成本是決定營運成本一部分。

Relevant costs fall into three categories. First, they must be costs that differ between alternatives.

營運成本分為三類，首先，必須在不同的成本間做出選擇，

In the above example, allocated indirect fixed costs of administrative support staff were irrelevant

to the decision because these costs remained whether or not Courses A or B were offered.

在上面的例子，分配間接固定成本工作人員的行政支持無關的決定，因為這些費用是否仍然課程 A或B則推出。

Second, relevant costs are future costs. Past costs (those that have already been incurred) are referred to as sunk costs.

第二、相關費用是未來成本，過去的成本（即那些已經發生）被稱為沉沒成本

They are irrelevant to future decisions because they cannot change the course of future events once they have been incurred.

他們是未來的決策無關，因為一旦事件已經發生了，他們無法改變課程的未來事件。

For example, a community college decides to implement an institution-wide document management system.

例如，一個社區大學決定建造全機構文件管理系統。

Costs over the three-year implementation period are estimated at$1,000,000. Savings over the life of the system are estimated at $1,200,000.

三年執行期間花費估計為100萬美元。節省了系統的壽命，估計為120萬元。

As a result of the estimated $200,000 overall savings, the project is approved.

因此，估計總共可以省下20萬元，該項目被批准。

Two years into the project, however, incurred development costs amount to $2,000,000.

然而，為期兩年的計畫，開發費用為200萬元

Additional costs are virtually certain to amount to another $800,000. In other words, the project will cost$2,800,000, not the once-estimated $1,000,000.

額外費用的數額幾乎肯定會到另一個80萬美元。換句話說，該項目將耗資280萬元，而不是當初預估的100萬元。

Estimated savings remain at $1,200,000. At this point, the Board of Governors decides to cancel

the project based on the following analysis:

估計可節省120萬元，基於以下分析，理事會決定取消該項目：

Estimated total savings $1,200,000

Estimated total costs 2,800,000

Net cost of project $(1,600,000)

This decision, however, is incorrect. At the end of Year 2, the project should still go ahead to minimize loss, based on this analysis:

無論如何，這決定是不正確的，基於這個分析，在第2年年底，該項目仍然應該繼續進行，以減少損失：

Estimated future savings $1,200,000

Estimated future costs 800,000

Net incremental benefit $400,000

In other words, the $2,000,000 project costs to date are sunk costs and irrelevant to the decision at the end of Year 2.

換句話說，200萬的計畫花費是過去成本，和第二年年底的決策無關，

If they are considered and the project is cancelled at the end of Year 2, the college will lose

$2,000,000.

如果他們認為，該項目被取消在第2年年底，學院將失去200萬元。

If the project is completed, the college will only lose $1,600,000. Granted, the project should not have been started in the first place, but this conclusion is based on hindsight.

如果該項目完成後，學院只會失去160萬元。當然，該項目一開始就不應該執行，但這只是結果論。

To minimize loss at the current point of decision, the college should ignore the sunk costs and continue with the project to completion.

在決策點的當下，為了盡量減少損失，大學應該忽略沉沒成本，並繼續完成該項目。

Third, relevant costs are only those that involve cash outlays. An important example of this concept relates to amortization of capital assets.

第三，營運成本只有那些涉及現金支出，一個重要的例子這一概念涉及到資本資產攤銷。

Amortization is a process that allocates the cost of acquiring something with future benefit over more than one year (for example, a computer)over its estimated useful life.

折舊就是估計某項東西（例如，一台電腦）的使用年限，分配未來幾年的收益作為需求成本的一個過程

Suppose the nursing faculty in a university develops a series of online courses for its Bachelor of Nursing program.

假設在一所大學護理學院開發了一系列護理學大學部課程的線上課程。

Based on projected revenue exceeding costs over the five-year estimated life of the project, the nursing faculty is given a capital grant of $100,000 by the university to purchase the computers to launch this initiative.

基於未來5年計劃的收入超過成本，估計日常的項目，發起提議給護理學院資金補助金10萬元購買了電腦。

The computers are expected to have a useful life of five years and be worthless at the end of this period.

這些電腦預計將有五年的使用期限，這一時期結束時失去價值。

Amortization cost of $20,000 ($100,000/5 yrs.) is netted against the revenue generated by this online program.

對這個線上課程產生的收入所要付出的折舊費用為2萬元（10萬元/5年）

A programmer is hired by the faculty to develop the learning platform. Courses in the program are taught by faculty, who are paid additional money to teach them.

學院要聘請程式設計師來發展學習平台。也要額外付錢給課程的授課老師。

These are all direct costs of the program. At the end of Year 3, the following financial report is prepared by the administrative staff in the Faculty of Nursing:

這些都是計畫的直接成本，在第3年結束，編擬護理學院財務報表如下：

Table 4.Three Year Net Revenues for Online Program Faculty of Nursing

At the end of Year 3, the dean considers whether to cancel the program. Losses of about $10,000 per year are expected to continue since registrations in the online program are not expected to grow after reaching Year-3 levels.

在第3年底，院長考慮是否取消這項計劃。因為無法預期報名人數會不會增長到第3年的水平，且每年預計要損失1萬元

Despite the appearance that the program will continue to lose money into the future, the online program should be continued.

儘管該計劃在未來持續賠錢，線上計劃應該繼續下去。

The reasons for this may not be readily apparent, but the financial analysis needs to be revamped to exclude the amortization costs, as these do not involve cash outlays.

原因可能不是很明顯，但財務分析需要排除攤銷費用進行改寫，因為這些不涉及現金支出。

Also, the purchase of the computers needs to be recorded in its entirety in Year 1, as this is when the related cash outflow occurs. After this point, the cash outlay is a sunk cost.

此外，購買電腦需要全部記錄在第一年，因為這是有關現金流的發生。在此之後，現金支出是沉沒成本。

Restated on these bases, the financial results would be as follows:

在此基礎上重列財務結果如下：

Table 5.Revised Three Year Net Revenues for Online Program Faculty of Nursing

The restated results indicate that the program should be continued. Not considering cash flows and recording amortization in Years 1–3 obscures the fact that a net cash inflow is being generated by the project in Years 2–3.

重新計算的結果顯示，該計畫應該繼續下去，不考慮現金流量和1到3年的攤銷記錄，掩蓋了在2-3年中有產生淨現金流入的事實。

The program will contribute net revenue of $20,000 in Years 4 and 5 if the same results as Year 3 are achieved. If the program is dropped at the end of Year 3, no net revenue will be generated in

Years 4–5.

如果第三年相同的結果得以實現，該計畫將有助於在第4和第5年有2萬元的淨營收，如果在第3年年底丟棄計畫，4-5年將無淨營收產生。

Overall, however, the university will not recoup its initial investment over the five-year period. The final results are projected to show an overall $5,000 net cash outflow, as follows (table 6).

但總體而言，大學不會收回五年期間的初始投資，最終結果預計將顯示出整體淨現金流失5,000元，如下表6。

If these results had been known at the start of the project, it might not have proceeded.

如果在計畫開始已經知道這些項目的結果，它可能沒有進行。

After the initial decision to proceed has been made, however, the program should continue because a positive cash flow is generated in Years 2–5.

在最初的決定進行了一些進展，然而，該計劃應持續下去，因為2到5年間有正向現金流入。

A significant re-investment will be needed to replace the computers at the end of Year 5, so the decision whether to continue the program should be made at that point.

一個重要的再投資，需要在第5年年底更換的電腦，因此決定是否繼續該計劃應要判斷這一點。

Table 6.Five Year Net Revenues for Online Program Faculty of Nursing

EXAMPLES OF VARIOUS DECISIONS USING RELEVANT COSTS

各項使用營運成本的例子

Relevant costing concepts can be used to inform a variety of financial decisions in a university context – for example, whether to accept onetime orders for services at a price that is less than usual.

有關成本的概念可以用來提供資訊給大學做各方面金融決策－例如，是否接受價格比平時少的一次性訂單服務

Let’s assume you are the dean of your university’s Faculty of Extension.

假設你是擴增大學的學院院長

An important part of your faculty’s mandate is to contract with outside institutions and businesses to develop, market, and deliver online courses for their employees.

一個部分重要任務是和教育單位以外的機構和企業開發簽訂合約、銷售，並為他們的員工提供線上課程

Your unit is required to generate net revenue for the university.

您的單位即可為大學產生淨收入。

The Faculty’s online learning system staff and related technological infrastructure can feasibly produce and support about 50 courses per year, about 20 more than at present.

該學院的線上學習系統工作人員和相關的技術基礎設施能夠生產和提供約50門課程，每年約比現在多20門課程。

Average production costs are $20,000 per course , based on 30 courses per year and calculated as follows:

課程平均生產成本是2萬元，每年30個課程，計算如下：

An outside firm has asked your unit to develop, market, and deliver a suite of six courses. The firm has offered to pay $19,000 per course for these services.

外部公司已要求你開發、銷售，並提供一組六門課程。該公司表示願意支付為每門課程的服務支付1萬9千元。

Let’s assume that by accepting this contract, the Faculty of Extension will incur no additional fixed costs. The question is whether this offer should be accepted.

假設接受這份合約，該擴增學院將不會產生額外的固定費用，問題是，是否應接受這個提議。

Using average costs per course, accepting the offer would produce a loss of $6,000 on the contract, calculated as follows:

每門課程使用平均費用，接受提議會產生虧損6,000元，計算如下：

Total revenue (6 × $19,000) $114,000

Total costs (6 × $20,000) 120,000

Net loss $(6,000)

It appears that a price of $19,000 per course is insufficient. Remember, however, that only costs that differ among alternatives and involve future cash flows are relevant.

顯然19 000美元的價格每門課程是不夠的。但是請記住，成本只會因不同抉擇而有差異，包括和未來現金流量有關。

Using these two criteria, the allocated fixed costs associated with the online delivery system ($9,000) and marketing ($1,500) are irrelevant.

使用這兩個標準，分配固定成本給線上傳輸系統（9000美元）和行銷（$1,500）是沒影響的。

They will not change if the outside contract is accepted. Eliminating these costs from the analysis and using the contribution margin format, the restated results would show the following incremental revenues and costs if the contract is accepted:

如果接受外面的合約也不會改變，從分析和使用邊際收益格式消除成本，如果合約被接受，重算結果將呈現增量收入和成本如下：

Since an additional $57,000 would be contributed to the faculty, the offer to produce the six courses should be accepted. In the original analysis, including allocated fixed costs that will not change produces the wrong decision.

由於額外的5萬7千元將提供給學院，應該接受生產六門課程的提案，在最初的分析，包括分配的固定費用，也不會改變錯誤決定的產生。

Relevant costing eliminates this conflating factor, because the fixed costs that do not change are identified and omitted.

有關的成本解決了這一因素混為一談，因為固定成本不變是確定和省略的。

Now let’s use the same information as above, except that an additional fixed online delivery platform cost of $40,000 must be incurred to accommodate development and delivery of the additional six courses.

現在讓我們使用上現相同的資訊，除了提供一個額外的線上平台固定成本4萬元，來調整開發額外的六門課程。

Should these still be produced for $19,000 revenue per course? The answer is that yes, they should, if other factors remain the same.

這樣仍然有每門課程1萬9千元的收入嗎？答案是肯定的，如果其他因素保持不變的話應該有。

Incremental net revenue will be $57,000 – 40,000 = $17,000 higher.

增量淨收入為5萬7千元- 4萬=1萬7。

As we can see in this example, fixed costs can be relevant if incurred as a result of the decision at hand. Again, the essential cost characteristics represent cash flows that can be expected in the future and are different under the various alternatives.

我們可以看到在這個例子中，固定費用可關係如果因此而產生的決定在眼前。再次，代表的基本成本特性現金流量，可以預計，在未來，根據各種不同的替代品。

Having said this, non-quantitative factors always need to be weighed and subjectively assessed. In the above example, for instance, lower prices may be demanded by current on-campus customers if the potential contract with the outside firm is accepted and the terms become known.

話雖如此，非量化的因素總是需要加以權衡和主觀評估。在上面的例子，例如，較低的價格可能會由目前的要求在校園內的潛在客戶，如果合同是與外面的公司接受，並成為眾所周知的條款。

Though these subjective considerations are not within the scope of this chapter’s analysis, the point is that relevant costing concepts can improve financial decision making in any environment, for profit or otherwise.

這些主觀因素，雖然不屬於本章的分析範圍，問題是，有關成本核算的概念可以改善財任何環境下，以盈利為目的的財務決策。

Often, cost-volume-profit decisions need to consider competing alternatives. For instance, let’s assume that you are the manager of the learning technology division of your university.

通常情況下，本量利決策需要考慮競爭的替代品。例如，假設你是學習科技部門的經理

You enter into contracts with various Faculties to produce multimedia courses. Your division also has the opportunity to produce courses for either the Faculty of Medicine or the Faculty of Arts, and can sell all the courses that can be produced to these faculties.

您簽訂與各院系製作多媒體課程合約，你的部門也有機會來生產醫學院或藝術學院的課程，並可以出售的所有課程

Detailed information about course production costs is as follows:

詳細過程中製作成本如下：

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