参考号：EM131981

Background:

Performance Drinks, LLC is owned by Dave N. Port. Performance Drinks produces a variety of sports centered drinks. They began operations in 1993 shortly after Mr. Port graduated with his M.B.A. from Davenport University. The company saw early success as sports and fitness nutritional products gained new popularity in the 1990's. Financially the company is sound and has been wise in controlling their growth over the years. However, within the last 18 months Mr. Port has noticed a drop in overall company profitability. This is especially troubling considering that the company has continued to experience top-line growth. Mr. Port and his management team have been considering developing a new product line. However, those plans have been put on hold until they can figure out why their profits are shrinking.

Performance Drinks makes four different kinds of sports drinks. Those drinks are as follows:

• Basic
• 水合
• Intensity
• Post-Workout

Each of these drinks contains a slightly different nutritional profile and is targeted for different users and uses. The Basic drink has the least nutritional benefit and is targeted for general consumption. The Hydration product targets endurance athletes and specializes in hydration replacement. The Intensity product was designed with energy enhancement in mind. It serves the needs of extreme athletes who need long durations of sustained energy. Lastly, the Post-Workout product is a nutritional replacement product that is generally used following exertion.

Information Related to Case #2：

You are the Controller for Performance Drinks. You feel as though you have a good handle on the financial reporting and the overall company performance. However, admittedly, your accounting information system has been designed to serve the needs of external users from an aggregate perspective. To that end you utilize absorption costing exclusively within the organization. You recall studying the concept of Activity Based Management (ABM) and Activity Based Costing (ABC) while taking a managerial accounting course. You wonder if applying those ideas to your business would help to uncover the mystery of the disappearing profits.

您从管理会计课上回想起产品成本由：

• 直接材料
• Direct Labor
• Manufacturing Overhead

您不会怀疑直接成本的任何奇怪的事情。但是，您确实想知道，是否对您的间接费用有更透彻的了解。在一系列的几周中，您可以与各种员工进行交谈，这些员工代表公司内部的多种职能领域。在这些对话中，您要仔细注意哪些活动可能会消耗资源以及如何衡量这些活动。您削减了铅笔，开始解开所学的东西。您从审查上个月的产品水平利润报告开始。该报告如下：

Since your primary area of focus is on the indirect costs you compile the following report which further details your overhead charges:

开销活动：

Using traditional costing methods, which support your absorption costing system, you base overhead allocation on direct labor cost. Furthermore, "fringe benefits" are a function of direct labor cost.

由于您的许多会议讨论公司的间接费用，因此您确定大多数间接费用与四项主要活动有关。这些活动是设备设置，生产运行，生产管理和机器时间容量。“生产管理”是指与公司生产的产品数量相关的许多项目。最终，您确定关键活动具有以下使用模式，因为它们与每月的间接费用有关：

Upon reviewing budget data from the last budget cycle you discover that the monthly number of set-ups was estimated to be 85. The number of production runs was estimated to be 250. That monthly machine-hour capacity is presently at 20,000 machine-hours. Lastly, Performance Drinks produces a total of four products.

After talking with the Plant Manager you create the following usage data relative to products and activities:

New Information Pertaining to Case #3:

The financial reporting to date has been done using absorption costing. That is to say that the manufacturing costs included direct materials, direct labor, variable manufacturing overhead and fixed manufacturing overhead. In this sense the Income Statements have historically reported Gross Margin. Following is a Monthly Income Statement, based on absorption costing, for Performance Drinks:

您开始怀疑，以报告贡献保证金而不是毛利率的方式重新包装损益表是否会有任何价值。您知道，要报告贡献保证金，您将需要了解您的成本是可变和固定的。不幸的是，总分类帐并未明确报告成本是可变和固定的。您记得知道回归分析可用于生成可用于创建总成本方程的数据。通过总成本方程式，我们可以将总成本理解为固定成本和可变成本的总和。进行一些研究后，您收集了与间接费用和可能因果关系有关的以下数据：

需求＃1

使用上面的数据，该数据也已在Excel中以电子方式提供，运行以下回归分析：

• 线性回归分析总间接成本and units sold
• 线性回归分析总间接费用和使用的机器时间
• Multiple regression analysis analyzing total overhead cost along with both units sold and machine hours used
  

需求＃2

Based on the results from the three regression analyses determine which correlation provides the best estimate of the total cost equation. Explain why you selected the correlation that you did.

要求＃3

Write out the total cost equation using the results from the multiple regression test.

需求＃4

Create a "Contribution" formatted income statement using the results from the multiple regression test. Use the following additional information regarding machine hours, used by each product, which has also been provided in Excel electronically:

Reference the following sales volumes, by product, for your cost allocation related to units sold:

使用以下模板作为“贡献”损益表格式的指南：

要求＃5

计算以下内容：

• Break-even point in units
• Break-even point in sales dollars
• Targeted profit point in units (use $50,000 as your targeted profit point)
• 安全边际

需求＃6

A new customer has surfaced. That customer has asked you to consider producing a special one-time order for them. This special order would require a modification to the recipe that will slightly increase the variable cost per unit. Furthermore, there would be a small fixed cost addition. The details for the order as follows:

进行有关此特殊秩序的差分分析。您会在提供的条件下接受此命令吗？解释并捍卫您的立场。

Requirement #7:

您的管理团队已要求您考虑投资新设beplay ued回归备。该投资机会的详细信息如下：

The discount rate for this project is 5%. Compute the following:

• 净现值
• 内部收益率

您会建议投资这款新设备吗？解释并捍卫您的立场。