ProGrads 卷別
成本與管理會計學
計算國立政治大學 2025 · 考試 · 第 2 題
Alpha Company has two divisions, AA and BB, organized as decentralized profit centers. Managers are free to decide if they will participate in any internal transfers. All transfer prices are negotiated. Division AA produces television screens, and Division BB buys television screens and assembles the TV sets. There is a market for both the screens and the TV sets. Division AA has the capacity to produce 80,000 units of screens and can sell 69,000 units annually to the external market at a price of $200 per unit. Division BB has the capacity to produce 20,000 units of TV sets and can sell 16,000 units annually to the external market at $800 per unit. Division BB needs a screen to produce a TV set, and is currently purchasing screens from an outside supplier at a cost of $140 each. The following information is known about the two divisions:
| Division AA (per screen) | Division BB (per TV set) | |
|---|---|---|
| Variable manufacturing costs per unit | $60 | $370 |
| Fixed manufacturing costs per unit | 25 | 60 |
| Variable operating expenses per unit | 10 | 35 |
| Fixed operating expenses per unit | 20 | 100 |
The manager of Division BB believes that a 5% reduction in the selling price of the TV sets will increase the sales volume of 16,000 by 15%. He wants all screens Division BB uses to come from one supplier and has offered to pay Division AA $100 for each unit. If Division AA refuses to meet the $100 price, Division BB will still have to purchase screens from an outside supplier at $140 each. Division AA currently manufactures a screen that is similar to the screen used by Division BB. The specifications for Division BB are slightly different. To manufacture the new screens, Division AA would have to reduce production of its regular screens. On the other hand, Division AA can reduce direct material costs by $5 per unit and variable operating expenses by $8 per unit on intracompany transactions.
Required:
- Compute the estimated effect on the annual profits of Division BB, if it reduces its sales price by 5% and can acquire 18,400 screens internally at $100 each. (5%)
- From Division AA's perspective, what is the minimum transfer price at which Division AA would be willing to sell 18,400 screens to Division BB? (Please round your answer to the nearest dollar.) (5%)
- If Division BB acquires 18,400 screens from Division AA at $100 each instead of purchasing them from the outside supplier, what will be the effect on the company's annual profits as a whole? (5%)