個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Outsourcing Opportunities for Small Businesses: A Quantitative Analysis
內容大綱
Outsourcing has become a way for companies to change their cost structures overnight. Even fixed costs can become variable. Depending on the types of relevant costs, a firm must decide between outsourcing and "do it yourself." But how can a small business owner determine whether a cost is relevant? The frameworks suggested here offer examples of quantitative analysis using combinations of variable direct, labor, discretionary fixed, and committed fixed direct costs. Using learning curve analysis, demonstrated indifference, Monte Carlo simulation, and economic value added, accountants can evaluate such situations and help steer the firm toward the right decision.