Reference no: EM134447
Trinco Ltd (Trinidad & Tobago-T&T) has been negotiating a contract with a potential customer in Jamaica. Before the negotiations started the Jamaican company agreed to pay $10,000 in advance to cover the expenses of Trinco. These expenses were to cover the costs of sending out technical staff to Jamaica. This is the first export order the company has received since 1988. Unfortunately, the previous export orders were not profitable and managers decided the best strategy was to concentrate on business in T&T.
The sales department has prepared a statement showing that the contract will make a profit. It is normal for the sales department to prepare cost estimates as they have a lot of experience of this type of work.
有时,还会要求管理会计师对销售部门准备的估计评论。由于该订单不同,并且将来可能会导致更多业务,因此高级经理要求管理会计师对以下声明发表评论。
调查后,管理会计师准备了一份简短的报告。要点总结下面。
Comments from management accountant
Note 1 The deposit will not have to be refunded.
注2劳动力成本包括已经发生的工作费用15,000美元。这是将工程师送往牙买加来帮助谈判的成本。
Note 3 This is 50% of the cost of a supervisor. It is estimated that the supervisor will spend about half his time on the contract. This cost does not include a $2,000 bonus for the supervisor if the contract is completed on time.
注4这些费用已经发生。
注意5此费用等于销售额的10%。所有合同都征收了支付一般行政费用的征收。
注6材料
40,000kg of material X at $1.5 per kg = $60,000
20,000kg of material Y at $2.50 per kg = $50,000
材料X由公司定期使用。有20,000公斤的库存,但市场价格刚刚上升至每公斤2美元。
Material Y is never used by the company. There is 30,000kg in stock that cost $2.50 per kg. To buy it today would cost $4 per kg. An alternative choice for the company is to sell it for scrap at $2.10 per kg.
注释7折旧计算为5,000美元。但是,管理会计师发现此费用是针对目前未使用的机器。管理会计师现在已经收到了该机器100,000美元的报价,但是如果该项目继续进行,该项目将在项目结束时以50,000美元的价格出售。
Question 1
建议管理人员该合同是否有利可图。所有假设都必须清楚地说明。
Question 2
在接受或拒绝本合同之前,请识别和评估管理人员需要考虑的任何其他信息