個案資料
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Macmet Engineering Limited: An In-Depth Cost Analysis
內容大綱
In December 2017, the managing director (MD) of Macmet Engineering Limited (Macmet), an engineering firm located in Kolkata, India, was preparing for an upcoming negotiation with a client a who had submitted a project proposal for the supply and installation of a water filtration system. The MD wanted to conduct an in-depth cost analysis to determine a competitive bid to win the project. Typically, pricing decisions were made using the full-cost method; however, the MD wanted to consider the current industry and competitive landscape in addition to an analysis of Macmet’s corporate capabilities to see if direct costing made more sense for this project. He also wanted to calculate the project’s absorption cost. Using the cost analysis alongside the qualitative analysis, the MD wanted to submit a bid in the next two weeks to win the project.
學習目標
This case is suitable for an undergraduate-level course on managerial accounting or analysis. It guides students through an introduction to costing methods, including direct costing, absorption costing, and full costing. After working through the case and assignment questions, students will be able to do the following:<ul><li>Complete analyses of the industry, consumers, and competition.</li><li>Complete an internal (i.e., corporate capabilities) analysis.</li><li>Calculate the direct cost, absorption cost, and full cost for the CPL project.</li><li>Confirm the best bid price to win the CPL project.</li></ul>