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。
Kreative Kasuals Inc.
內容大綱
The owner of a small Ontario-based textiles manufacturer must decide whether to bid on two government tenders and, if so, at what prices. The owner must analyze each bid by calculating its direct, absorption, and full costs, consider the impact of adding each bid’s volume to the company’s current capacity level, and determine the differences between a one-time and multi-year tender contract. The owner also wants to look at the overall “fit” of the contracts with the company’s current operations and direction.
學習目標
This case does the following:<ul><li>Introduces students to the concept of government tenders.</li><li>Gives students practice at calculating the “cost” (direct, absorption, full) of manufacturing a product.</li><li>Demonstrates how the full cost per unit can change with volume and/or additional products.</li><li>Illustrates that the type of “cost” used to determine an appropriate bid can vary based on whether the decision is a short-term or long-term one.</li></ul>