参考号：EM13166295
Advertising Technologies, Inc. (ATI) specializes in providing both published and online advertising services for the business marketplace. The company monitors its costs based on the cost per column inch of published space printed in print advertising media and based on the cost per minute of telephone advertising time delivered on "The Ad Line," a computer-based, online advertising service. ATI has one new competitor, Tel-a-Ad, in its local teleadvertising market; and with increased competition, ATI has seen a decline in sales of online advertising in recent years. ATI's president, Beard, believes that predatory pricing by Tel-a-Ad has caused the problem. The following is a recent conversation between Robert and Jane Minnear, director of marketing for ATI.
Jane:我刚刚接到一个电话从我们的主要成本之一mers concerning our advertising rates on "The AD Line" who said that a sales rep from another firm (it had to be Tel-A-Ad) had offered the same service at $1 per minute, which is $1.50 per minute less than our price.
罗伯特：It's costing about $1.27 per minute to produce that product. I don't see how they can afford to sell it so cheaply. I'm not convinced that we should meet the price. Perhaps the better strategy is to emphasize producing and selling more published ads, which we're more experienced with and where our margins are high and we have virtually no competition.
Jane:你可能是对的。根据对客户的最新调查，我认为我们可以大大提高已发表广告的价格，但仍然不会失去业务。
罗伯特：That sounds promising; however, before we make a major recommitment to publishing, lets explore other possible explanations. I want to know how our costs compare with our competitors. Maybe we could be more efficient and find a way to earn a good return on teleadvertising.
在这次会议之后，罗伯特和简和简要求对生产成本和生产已发布的在线广告服务的比较效率进行调查。控制者蒂姆·绅士（Tim Gentry）表示，ATT的效率与竞争对手的效率相当，并准备了以下成本数据：
在线发布
Advertising Advertising
估计的生产单位数量......................................................................................................................................................
Selling price.................................................$200 $2,50
Direct product costs........................................$21,000,000 $5,000,000
Overhead allocation*........................................$9,800,000 $7,700,000
每单位的高架................................................................................................................................................................ $ 49 $ 0.77
每单位直接费用............................................................................................................ $ 105 $ 0.50
Number of customers.........................................180,000 25,000
销售人员日................................................................................................................................................................................................................................................................................................................................................................................................
艺术和设计时间的数量......................................................................................................................................................................................................................................
Number of creative services subcontract hours..........100,000 25,000
Number of customer service calls...........................72,000 8,000
*Based on direct labor costs
在检查数据后，罗伯特决定他想更多地了解间接费用，因为它们是总生产成本的很高比例。他获得了以下间接费用清单，并告诉他们目前正在按直接人工成本分配给产品。
出售费用.................................................................................................................................. $ 7,500,000
Visual and audio design costs....................................3,000,000
Creative services costs.............................................5,000,000
Customer service costs.............................................2,000,000
Required
使用控制器提供的数据，准备分析以帮助罗伯特和简做出决策。（提示：使用ABC为两种产品线准备成本计算，以查看其单位成本是否存在显着差异）。ATI是否应该从快速增长的在线广告市场切换到建立良好的发布市场？掠夺性定价的指控似乎有效吗？为什么客户可能愿意付出更高的价格来获得已发布的服务？传统的成本核算和基于活动的成本核算是否导致相同的结论？