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Further processing decisions A further processing decision may arise in a manufacturing company that produces an item in a process or a sequence of processes. The output from a process might have a market value, and a selling price. However, there might also be an opportunity to further process the output to produce a finished item with a higher selling price. The decision is whether to sell the item in its part-finished form, or whether to process it further and sell the finished item. The relevant cash flows are: ● The extra revenue obtained by further processing the item (incremental revenues), and ● The incremental costs of further processing.

The cost of the labour time (3000 hours) would be £30,000 in wages. However, 1,500 of these hours would be idle time if the order is not undertaken. The other 1,500 would be spent on work that would provide a contribution of £5,000. Required: Identify the relevant costs of material and labour for this customer order. Example 12 Tricks You are the management accountant of Tricks, an organisation which has been asked to quote for the production of a pamphlet for an event. The work could be carried out in addition to the normal work of the company.

Cost-plus pricing – marginal cost or full cost as a base. 2. Marketing based pricing – the aim to generate profit maximisation in the longer term. 3. Demand based pricing – the application of economic theory to maximise profit in the short-term. org 59 C H A P T ER 3 – PR I C I N G COST-PLUS PRICING The simplest form of pricing, it is still widely used particularly in the retail industry and in specific / job order situations. The price is based on the cost plus a margin. Cost-plus pricing may be based on: 1.

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